Part 12Other relief for employee share acquisitions

Chapter 2Relief if shares acquired by employee or other person

Calculation of amount of relief

1012Reduction in amount of relief

(1)

This section applies if the relevant employment is in relation to both the qualifying business and a business (or part of a business) that is not within section 1007(2).

(2)

The amount of relief is to be reduced by a just and reasonable amount.