Statute
Section 1037 — Corporation Tax Act 2009: Priority of Chapter 1 of Part 11
Text of the provision Official document
Priority of Chapter 1 of Part 11 1037 1 Deductions available under Chapter 1 of Part 11 (relief for particular employee share acquisition schemes: share incentive plans) are to be given priority over relief under this Part.
2 No relief is available under this Part in relation to shares in respect of which a deduction is allowable, or has been made, under that Chapter.
Official source: legislation.gov.uk
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