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SCHEDULES

SCHEDULE 23U.K.Corporation tax relief for employee share acquisition

[F1Part 4U.K.Provisions applying in case of restricted shares

Textual Amendments

F1Sch. 23 Pt. 4 substituted (with effect in accordance with Sch. 22 para. 68(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 68(1); S.I. 2003/1997, art. 2

IntroductionU.K.

18In the case of—

(a)an award of restricted shares, or

(b)the acquisition pursuant to an option of restricted shares,

the provisions of Part 2 or 3 have effect subject to the provisions of this Part of this Schedule.]