994 Deduction for providing free or matching shares
Corporation Tax Act 2009 (2009 c 4) | Legislation

Deductions relating to provision of certain types of shares

994  Deduction for providing free or matching shares

(1)     This section applies if, under [a Schedule 2] share incentive plan, shares are awarded to employees as free or matching shares because of their employment with a company (“the employing company”).

(2)     A deduction is allowed to the employing company for the period of account in which the shares are awarded to the employees.

(3)     The amount

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