995 Deduction for additional expense in providing partnership shares
Corporation Tax Act 2009 (2009 c 4) | Legislation

995  Deduction for additional expense in providing partnership shares

(1)     This section applies if—

(a)     under [a Schedule 2] share incentive plan, partnership shares are awarded to employees because of their employment with a company (“the employing company”), and

(b)     the market value of the shares when they were acquired by the

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