http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/14/crossheading/restricted-shares-not-to-include-shares-acquired-before-16-april-2003
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
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SCHEDULES
SCHEDULE 2Transitionals and savings
Part 14Other relief for employee share acquisitions
Restricted shares not to include shares acquired before 16 April 2003
108
In Part 12 “restricted shares” does not include shares acquired before 16 April 2003.