Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1008
Conditions relating to shares acquired
Section 1008 sets out the conditions that shares must satisfy in order to qualify under the employee share acquisition rules, covering the type of shares, their listing status, and the relationship between the share-issuing company and the employing company.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.