Part 11Relief for particular employee share acquisition schemes
Chapter 1Share incentive plans
Introductory
983Overview of Chapter
(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.