Corporation Tax Act 2009 (c. 4)

Part 12 U.K. Other relief for employee share acquisitions

Chapter 5 U.K. Additional relief in cases involving convertible securities

1035 Supplementary provision for purposes of sections 1033 and 1034 U.K.

(1) If section 1012 or 1020 (reduction in amount of relief) applies or would have applied in relation to the original relief, that section applies in relation to the relief under this Chapter as it applies or would have applied in relation to the original relief.

(2) For the purposes of the giving of the relief under this Chapter—

(a) if the original relief is or would have been available under Chapter 2, apply section 1013(2) to (5), and

(b) if the original relief is or would have been available under Chapter 3, apply section 1021(2) to (5).