999 Deduction for costs of setting up SAYE option scheme or CSOP scheme
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 2
SAYE Option Schemes, Company Share Option Schemes and Employee Share Options Trusts

999  Deduction for costs of setting up SAYE option scheme or CSOP scheme

(1)     This section applies if—

(a)     a company incurs expenses in setting up a scheme within subsection (2) .Ìý.Ìý., .Ìý.Ìý.

(b)     .Ìý.Ìý..

(2)     The schemes within this subsection are—

(a)     [Schedule 3] SAYE option schemes within the meaning of the SAYE code (see section 516(4) of ITEPA 2003), and

(b)     [Schedule 4] CSOP schemes within the meaning of the CSOP code (see section 521(4) of ITEPA 2003).

.Ìý.Ìý.

(3)

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