Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 9 U.K. Employment-related securities etc

PART 3 U.K. Corporation tax relief for employee share acquisitions

40 U.K. In Chapter 1 (introduction), in section 1002 (“employment”), after subsection (4) insert—

“(5) See also sections 1007A(2), 1015B(2), 1025B(2) and 1030B(2) (deemed employment for the purposes of Chapters 2, 3, 4 and 5 of certain employees of overseas companies who work for companies in the UK).”