Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2009

Crossheading Deductions relating to provision of certain types of shares

  • Section 994 Deduction for providing free or matching shares
  • Section 995 Deduction for additional expense in providing partnership shares
  • Section 996 Shares excluded from sections 994 and 995
  • Section 997 No deduction for expenses in providing dividend shares
  1. Deductions relating to provision of certain types of shares
  2. No deduction for expenses in providing dividend shares

Section 997 | No deduction for expenses in providing dividend shares

From legislation.gov.uk

(1)No deduction is allowed to a company for expenses in providing shares that are acquired on behalf of employees under a Schedule 2 share incentive plan as dividend shares.

(2)This is subject to section 988.

PreviousNext
PrivacyTerms