1001Overview of PartU.K.
(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.