SCHEDULES

SCHEDULE 23Corporation tax relief for employee share acquisition

F1Part 4AProvisions applying in case of convertible shares

Annotations:
Amendments (Textual)
F1

Sch. 23 Pt. 4A inserted (with effect in accordance with Sch. 22 para. 69(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 69(1); S.I. 2003/1997, art. 2

22AIntroduction

In the case of—

a

an award of convertible shares, or

b

the acquisition pursuant to an option of convertible shares,

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