Statute
Section 984 — Corporation Tax Act 2009: Chapter to form part of SIP code etc
Text of the provision Official document
Chapter to form part of SIP code etc 984 1 This Chapter forms part of the SIP code (see section 488 of ITEPA 2003).
2 Therefore expressions used in this Chapter and contained in the index at the end of Schedule 2 to ITEPA 2003 have the meaning indicated by that index.
3 Subsection (4) applies if any of a participant's plan shares are forfeited.
4 For the purposes of this Chapter the shares are treated as acquired by the trustees—
a when the forfeiture occurs, and b for no consideration.
Official source: legislation.gov.uk
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