Part 12 U.K. Other relief for employee share acquisitions

Chapter 1 U.K. Introduction

Interpretation U.K.

1003 “Shares” etc U.K.

(1) In this Part “shares” includes—

(a) an interest in shares, and

(b) stock or an interest in stock.

(2) For the purposes of this Part shares are acquired by a person when the person acquires a beneficial interest in them (and not, if different, when they are conveyed or transferred).