1005 Other definitions
Corporation Tax Act 2009 (2009 c 4) | Legislation

1005  Other definitions

In this Part—

“convertible securities” has the same meaning as in Chapter 3 of Part 7 of ITEPA 2003 (see section 436 of that Act),

“convertible shares” means shares that are—

(a)     convertible securities, or

(b)     an interest in convertible securities,

“the employee” has the meaning given by section 1007(1)(a) or 1015(1)(a)

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