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Corporation Tax Act 2009
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Part 13Relief for share incentive plans
Deduction for contribution to plan trust
105Section 989(1)(a) does not apply in relation to a payment made before 6 April 2003.
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.
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