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Chapter 5 Additional relief in cases involving convertible securities

United Kingdom

  1. 1030Application of Chapter
  2. 1030AApplication of Chapter: employees of overseas companies who take up employment with, or work for, a UK company
  3. 1030BApplication of Chapter where original relief a consequence of section 1007A, 1015A or 1015B
  4. 1031Additional relief available if shares acquired are convertible shares etc
  5. 1032Meaning of “chargeable event”
  6. 1033Relief available on occurrence of chargeable event
  7. 1034Relief available following death of employee
  8. 1035Supplementary provision for purposes of sections 1033 and 1034
  9. 1036Transfer of qualifying business by group transfers

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))