SCHEDULES
SCHEDULE 23Corporation tax relief for employee share acquisition
Part 2Award of shares
Introduction
5
1
The provisions of this Part of this Schedule apply in the case of an award of shares.
F12
Where the shares acquired are restricted shares, the provisions of this Part have effect subject to the provisions of Part 4 of this Schedule.
3
Where the shares acquired are convertible shares, the provisions of this Part have effect subject to the provisions of Part 4A of this Schedule.