Direct Tax Acts, Finance (No. 2) Act 2023
519D Approved Share Option Schemes
FA01 s15; FA11 s10(b)
[(1) The provisions of this section shall apply where an individual obtains a right to acquire shares in a body corporate—
(a) by reason o...
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.