Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2009

Chapter 4 Additional relief in cases involving restricted shares

  • Section 1025 Additional relief available if shares acquired are restricted shares
  • Section 1025A Application of Chapter: employees of overseas companies who take up employment with, or work for, a UK company
  • Section 1025B Application of Chapter where original relief a consequence of section 1007A, 1015A or 1015B
  • Section 1026 Relief available on occurrence of chargeable event
  • Section 1027 Relief available on death of employee
  • Section 1028 Supplementary provision for purposes of sections 1026 and 1027
  • Section 1029 Transfer of qualifying business by group transfers
  1. Chapter 4 · Additional relief in cases involving restricted shares
  2. Supplementary provision for purposes of sections 1026 and 1027

Section 1028 | Supplementary provision for purposes of sections 1026 and 1027

From legislation.gov.uk

(1)If section 1012 or 1020 (reduction in amount of relief) applies in relation to the original relief, that section applies in relation to the relief under this Chapter as it applies in relation to the original relief.

(2)For the purposes of the giving of the relief under this Chapter—

(a)if the original relief is available under Chapter 2, apply section 1013(2) to (5), and

(b)if the original relief is available under Chapter 3, apply section 1021(2) to (5).

PreviousNext
PrivacyTerms