Statute
Section 1006 — Corporation Tax Act 2009: Overview of Chapter
Text of the provision Official document
Overview of Chapter 1006 1 This Chapter provides for relief if shares are acquired by an employee or another person because of the employee's employment by a company.
2 Sections 1007 to 1009 set out the requirements that must be met for relief to be available.
3 Sections 1010 to 1012 set out how the amount of relief is calculated.
4 Section 1013 sets out how the relief is given.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →