SCHEDULES
F1SCHEDULE 23Corporation tax relief for employee share acquisition
Annotations:
Amendments (Textual)
F1Part 3Grant of option
F1Introduction
F111
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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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Sch. 23 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 566, Sch. 3 Pt. 1 (with Sch. 2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)