Search Legislation

Corporation Tax Act 2009

Part 14: Other relief for employee share acquisitions

Accounting periods beginning before 1 January 2003

3574.This paragraph preserves the transitional provision in paragraph 33 of Schedule 23 to FA 2003. This transitional might be required to prevent a double deduction in the case of an option granted before 1 January 2003 but exercised after 30 March 2009.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources