# Corporation Tax Act 2009, Paragraph 109


(1) Relief under Part 12 is not available in relation to shares acquired before 16 April 2003 that are subject to forfeiture.
(2) “Subject to forfeiture” is to be read in accordance with paragraph 19 of Schedule 23 to FA 2003 as originally enacted.
(3) Accordingly, Schedule 23 to FA 2003 continues to apply in relation to such shares (despite the repeal by this Act of that Schedule or of any provision modifying, or affecting the application of, that Schedule).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/109 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.