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Finance Act 2003
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Timing of relief in case of shares subject to forfeiture
22(1)Where the recipient acquires shares that are subject to forfeiture, this paragraph applies in place of paragraph 10 or 17 (timing of relief).
(2)The relief is given for the accounting period in which—
(a)the shares cease to be subject to forfeiture, or
(b)the recipient disposes of the shares, or dies, without the shares having ceased to be subject to forfeiture.
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