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Finance Act 2003
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Version Superseded: 01/04/2009
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Timing of relief in case of restricted sharesU.K.
[F122(1)Where the recipient acquires restricted shares, this paragraph applies in place of paragraph 10 or 17 (timing of relief).
(2)The relief mentioned in paragraph 21(3) is given for the accounting period in which the recipient acquires the restricted shares pursuant to the award.
(3)The relief mentioned in paragraph 21(4) is given for the accounting period in which the recipient acquires the restricted shares pursuant to the option.
(4)The time when the shares are acquired is when the recipient acquires a beneficial interest in the shares and not, if different, the time the shares are conveyed or transferred.
(5)The relief mentioned in paragraph 21(6) is given for the accounting period in which the chargeable event takes place.
(6)The relief mentioned in paragraph 21(7) is given for the accounting period in which the employee dies.]
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
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