Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 9 U.K. Employment-related securities etc

PART 3 U.K. Corporation tax relief for employee share acquisitions

41 U.K. In section 1005 (other definitions)—

(a) at the end of the definition of “the employee” insert “ (see also sections 1025A(7) and 1030A(8)) ”, and

(b) in the definition of “the qualifying business”, for “or 1015(1)(b)” substitute “ , 1015(1)(b), 1025A(1)(d)(i) or 1030A(1)(d)(ii) ”.