Chapter 3 Relief if employee or other person obtains option to acquire shares
United Kingdom
- Introductory
- Requirements to be met for relief to be available
- Calculation of amount of relief
- Giving of relief
- Takeovers and transfers of businesses
Notes on Part 12
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))