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Schedule 23 Corporation tax relief for employee share acquisitionF1

United Kingdom Repealed

  1. 1General provisions
  2. 2Award of shares
  3. 3Grant of option
  4. 4Provisions applying in case of restricted shares
  5. 4AProvisions applying in case of convertible shares
  6. 5Supplementary provisions
  7. 6Commencement and transitional provisions

Annotations

Textual amendments

F1

Sch. 23 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 566, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)