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SCHEDULES

SCHEDULE 23U.K.Employee shareholder shares

PART 3 U.K.Corporation tax

24U.K.In section 1010(1) (acquisition of shares: relief if shares neither restricted nor convertible), after “section 1012” insert “ and, in the case of employee shareholder shares, section 1038B ”.

Commencement Information

I1Sch. 23 para. 24 in force at 1.9.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/1755, art. 2