C1Part 12Other relief for employee share acquisitions

Annotations:
Modifications etc. (not altering text)
C1

Pt. 12 applied by 2010 c. 8, s. 425(5) (as inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1 (with Sch. 5 paras. 27, 32-34))

Chapter 2Relief if shares acquired by employee or other person

Introductory

1006Overview of Chapter

1

This Chapter provides for relief if shares are acquired by an employee or another person because of the employee's employment by a company.

2

Sections 1007 to 1009 set out the requirements that must be met for relief to be available.

3

Sections 1010 to 1012 set out how the amount of relief is calculated.

4

Section 1013 sets out how the relief is given.