Corporation Tax Act 2009 section 1006

Overview of Chapter

Section 1006 provides an overview of Chapter 2, which deals with corporation tax relief available when shares are acquired by an employee, or by another person, because of that employee's employment by a company.

• Chapter 2 provides corporation tax relief where shares are acquired by an employee or another person as a result of the employee's employment with a company.
• Sections 1007 to 1009 set out the conditions that must be satisfied before the relief can be claimed.
• Sections 1010 to 1012 explain how the amount of the relief is calculated.
• Section 1013 explains the mechanism by which the relief is given.