Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 9 U.K.Miscellaneous provisions

Employment-related securities U.K.

F1 93Corporation tax relief for shares acquired under EMI option U.K.

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Textual Amendments

F1 S. 93 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)