http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/13/crossheading/award-of-shares-to-excluded-employee
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
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2024-04-09
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2024-01-04
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SCHEDULES
SCHEDULE 2Transitionals and savings
Part 13Relief for share incentive plans
Award of shares to excluded employee
106
1
This paragraph applies if an amount is received by a company under section 992 as a result of shares having been awarded to an excluded employee in an accounting period that ends before 1 April 2009.
2
Section 986 does not apply in relation to the amount.
3
The amount is treated as a trading receipt of the company for the period of account in which the shares were awarded to the excluded employee.