Part 12U.K.Other relief for employee share acquisitions
Chapter 3U.K.Relief if employee or other person obtains option to acquire shares
Calculation of amount of reliefU.K.
1020Reduction in amount of reliefU.K.
(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 1015(2).
(2)The amount of relief is to be reduced by a just and reasonable amount.