http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/108/2010-04-06
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
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Statute Law Database
2024-07-22
Expert Participation
2010-04-06
Corporation Tax Act 2009
s. 1094(2A)-(2C)
Finance Act 2012
Sch. 3
para. 13(3)
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s. 1106(4A)-(4C)
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Sch. 3
para. 14(3)
Corporation Tax Act 2009
Blanket amendment
The Treaty of Lisbon (Changes in Terminology) Order 2011
art. 3
4
art. 3(2)
art. 3(3)
4(2)
6(4)
(5)
art. 2
Corporation Tax Act 2009
s. 322(2A)(zb)
Finance Act 2016
s. 73(5)
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s. 1058B(5)(ea)
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 57
s. 3(3)
SCHEDULES
SCHEDULE 2Transitionals and savings
Part 14Other relief for employee share acquisitions
Restricted shares not to include shares acquired before 16 April 2003
108
In Part 12 “restricted shares” does not include shares acquired before 16 April 2003.