Direct Tax Acts, Finance Act 2022
Schedule 12CApproved Share Option SchemesFA01 s15; FA08 s19(1)(d); FA12 s129 and Sch4 Pt2(g); F(TA)A15 s41(5)
Section 519D
[Interpretation
1.
(1) For the purposes of this Schedule—
“approved”...
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