# Finance Act 2008, Paragraph 95


(1) Section 114 (consideration for options) is amended as follows.
(2) Before subsection (1) insert—
“(A1) This section has effect for the purposes of corporation tax.”
(3) In the heading, insert at the end “ : corporation tax ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/95 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.