1037Priority of Chapter 1 of Part 11U.K.
This section has no associated Explanatory Notes
(1)Deductions available under Chapter 1 of Part 11 (relief for particular employee share acquisition schemes: share incentive plans) are to be given priority over relief under this Part.
(2)No relief is available under this Part in relation to shares in respect of which a deduction is allowable, or has been made, under that Chapter.