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Part 12 Other relief for employee share acquisitionsC1

United Kingdom

  1. 1Introduction
  2. 2Relief if shares acquired by employee or other person
  3. 3Relief if employee or other person obtains option to acquire shares
  4. 4Additional relief in cases involving restricted shares
  5. 5Additional relief in cases involving convertible securities
  6. 6Relationship between relief under this Part and other reliefs ETC

Annotations

Modifications

C1

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))