Part 12Other relief for employee share acquisitions
Chapter 1Introduction
Introductory
1001Overview of Part
1
This Part provides for corporation tax relief in relation to employee share acquisitions.
2
Sections 1002 to 1005 relate to the interpretation of this Part.
3
Chapter 2 provides for relief if shares are acquired by an employee or another person because of the employee's employment by a company.
4
Chapter 3 provides for relief if—
a
an employee or another person obtains an option to acquire shares because of the employee's employment by a company, and
b
shares are acquired pursuant to the option.
5
Chapter 4 provides for additional relief in cases involving restricted shares.
6
Chapter 5 provides for additional relief in cases involving convertible shares or convertible securities that are not shares.
7
Chapter 6 deals with the relationship between the reliefs under this Part and other reliefs.