Chapter 4 Additional relief in cases involving restricted shares

United Kingdom

1. 1025Additional relief available if shares acquired are restricted shares
2. 1025AApplication of Chapter: employees of overseas companies who take up employment with, or work for, a UK company
3. 1025BApplication of Chapter where original relief a consequence of section 1007A, 1015A or 1015B
4. 1026Relief available on occurrence of chargeable event
5. 1027Relief available on death of employee
6. 1028Supplementary provision for purposes of sections 1026 and 1027
7. 1029Transfer of qualifying business by group transfers