SCHEDULES
SCHEDULE 23Corporation tax relief for employee share acquisition
Part 1General provisions
Requirements for relief
2
Relief under this Schedule is available only if the requirements of this Schedule are met as to—
a
the business for the purposes of which the award or grant is made (paragraph 3);
b
the kind of shares acquired (paragraph 4);
c
the company whose shares are acquired (paragraph 6 or 12); and
d
the income tax position of the employee (paragraph 7, 14 or 20).