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SCHEDULES

SCHEDULE 9Employment-related securities etc

PART 3Corporation tax relief for employee share acquisitions

41In 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)”.