SCHEDULES

F1SCHEDULE 23Corporation tax relief for employee share acquisition

Annotations:
Amendments (Textual)
F1

Sch. 23 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 566, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F1Part 3Grant of option

F1Introduction

F111

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F1The company whose shares are acquired

F112

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F1Takeover of company whose shares are subject of option

F113

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F1Income tax position of the employee

F114

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F1Amount of relief

F115

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F1How relief is given

F116

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F1Timing of relief

F117

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