Section 1006 Overview of Chapter
(1)
This Chapter provides for relief if shares are acquired by an employee or another person because of the employee's employment by a company.
(2)
Sections 1007 to 1009 set out the requirements that must be met for relief to be available.
(3)
Sections 1010 to 1012 set out how the amount of relief is calculated.
(4)
Section 1013 sets out how the relief is given.
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))