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Corporation Tax Act 2009 section 1025A
Application of Chapter: employees of overseas companies who take up employment with, or work for, a UK company
Section 1025A provides additional corporation tax relief to UK companies when employees who were originally employed overseas by a non-UK company, and who acquired restricted shares through that overseas employment, subsequently take up employment with or work for a UK company and a chargeable event occurs in relation to those restricted shares.
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