# Finance Act 2014, Paragraph 31


In section 1017 (condition relating to employee's income tax position for CT relief following acquisition of shares pursuant to option), omit subsections (2) to (4).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/9/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-9/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.