Finance Act 2003 (c. 14)

SCHEDULES

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

[F1 Part 4A U.K. Provisions applying in case of convertible shares

Textual Amendments

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

Introduction U.K.

22A 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.]