Part 3 Grant of optionF1
Repealed
- Introduction
- The company whose shares are acquired
- Takeover of company whose shares are subject of option
- Income tax position of the employee
- Amount of relief
- How relief is given
- Timing of relief
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Sch. 23 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 566, Sch. 3 Pt. 1 (with Sch. 2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)