OpenLegislation

Schedule 4AA F1F2

United Kingdom

  1. Introductory
  2. Deduction for providing free or matching shares
  3. Deduction for additional expenses in providing partnership shares
  4. Cases in which no deduction is allowed
  5. No deduction for expenses in providing dividend shares
  6. Treatment of forfeited shares
  7. Deduction for costs of setting up the plan
  8. Deductions for contributions to running expenses of plan
  9. Deduction for contribution to plan trust
  10. Withdrawal of deduction under paragraph 9
  11. Withdrawal of deductions on withdrawal of approval
  12. Termination of plan: shares acquired as mentioned in paragraph 9 but not yet awarded
  13. Application of provisions to expenses of management of companies with investment business etc

Annotations

Textual amendments

F1

Sch. 4AA repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 279, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2

Sch. 4AA inserted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 109 (with Sch. 7)