Part 12

Other relief for employee share acquisitions
Chapter 2

Relief if shares acquired by employee or other person

Calculation of amount of relief

Reduction in amount of relief
1012
1
This section applies if the relevant employment is in relation to both the qualifying business and a business (or part of a business) that is not within section 1007(2).
2
The amount of relief is to be reduced by a just and reasonable amount.
Pt. 12 applied by 2010 c. 8, s. 425(5) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))