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Corporation Tax Act 2009
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Changes over time for: Section 983
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- 01/04/2009- Amendment
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Corporation Tax Act 2009, Section 983 is up to date with all changes known to be in force on or before 03 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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983Overview of ChapterU.K.
This section has no associated Explanatory Notes
(1)This Chapter is about deductions relating to [F1Schedule 2] share incentive plans.
(2)Section 984 relates to the interpretation of this Chapter.
(3)Sections 985 and 986 set out—
(a)how effect is given to deductions allowed under this Chapter, and
(b)how amounts treated as received under this Chapter are dealt with.
(4)Sections 987 and 988 deal with deductions allowed for the costs of setting up plans and their running expenses.
(5)Sections 989 to 993 deal with deductions allowed for payments used to acquire shares for plan trusts.
(6)Sections 994 to 997 deal with other deductions relating to free shares, matching shares, partnership shares and dividend shares.
(7)Section 998 deals with the withdrawal of deductions if [F2a plan ceases to be a Schedule 2 share incentive plan].
Textual Amendments
F1Words in s. 983(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 75(2), 89 (with Sch. 8 paras. 90-96)
F2Words in s. 983(7) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 75(3), 89 (with Sch. 8 paras. 90-96)
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