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 991
Another deduction to be allowed if all acquired shares are awarded
Section 991 allows a company to reclaim a tax deduction that was previously withdrawn, if all the shares originally acquired are eventually awarded to employees under a share incentive plan.
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.