95(1)Section 114 (consideration for options) is amended as follows.U.K.
(2)Before subsection (1) insert—
“(A1)This section has effect for the purposes of corporation tax.”
(3)In the heading, insert at the end “ : corporation tax ”.
95(1)Section 114 (consideration for options) is amended as follows.U.K.
(2)Before subsection (1) insert—
“(A1)This section has effect for the purposes of corporation tax.”
(3)In the heading, insert at the end “ : corporation tax ”.