http://www.legislation.gov.uk/ukpga/2009/4/section/997
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
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2024-07-22
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2024-05-24
Corporation Tax Act 2009
s. 1094(2A)-(2C)
Finance Act 2012
Sch. 3
para. 13(3)
Corporation Tax Act 2009
s. 1106(4A)-(4C)
Finance Act 2012
Sch. 3
para. 14(3)
Corporation Tax Act 2009
Blanket amendment
The Treaty of Lisbon (Changes in Terminology) Order 2011
art. 3
4
art. 3(2)
art. 3(3)
4(2)
6(4)
(5)
art. 2
Corporation Tax Act 2009
s. 322(2A)(zb)
Finance Act 2016
s. 73(5)
Corporation Tax Act 2009
s. 1058B(5)(ea)
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 57
s. 3(3)
C1Part 11Relief for particular employee share acquisition schemes
Annotations:
Modifications etc. (not altering text)
Chapter 1Share incentive plans
Deductions relating to provision of certain types of shares
997No deduction for expenses in providing dividend shares
1
No deduction is allowed to a company for expenses in providing shares that are acquired on behalf of employees under F1a Schedule 2 share incentive plan as dividend shares.
2
This is subject to section 988.
Pt. 11 applied by 2010 c. 8, s. 425(1) (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))