Direct Tax Acts, Finance Act 2022
479 Relief for new shares purchased on issue by employeesFA86 s12(1) to (8); FA96 s12 and s132(1) and Sch5 PtI par15; FA98 s11; FA11 s10(a); FA18 s25(2)(b)
(1) (a) In this section –
“director” ha...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.