Direct Tax Acts, Finance (No. 2) Act 2023
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...
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