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Part 4 Provisions applying in case of restricted sharesF1

Repealed

  1. 18Introduction
  2. 19Meaning of “restricted shares”
  3. 20Income tax position of employee in case of restricted shares
  4. 21Amount of relief in case of restricted shares
  5. 22Timing of relief in case of restricted shares

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Sch. 23 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 566, Sch. 3 Pt. 1 (with Sch. 2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