1010 Calculation of relief if shares are neither restricted nor convertible
Corporation Tax Act 2009 (2009 c 4) | Legislation

Calculation of amount of relief

1010  Calculation of relief if shares are neither restricted nor convertible

(1)     If the shares acquired are neither restricted shares nor convertible shares, the amount of relief to

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

What is electronic money?

What is electronic money?BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. Following IP completion day, key transitional arrangements come to an end and significant

LEXISNEXIS

Sentencing for rape

Sentencing for rapeThe Sentencing Council (SC) produces guidance on sentencing for courts in England and Wales in the form of offence specific sentencing guidelines for use in the magistrates’ court and the Crown Court. This Practice Note considers the approach to sentencing for the offences of rape

LEXISNEXIS

Standard of care in professional negligence claims

Standard of care in professional negligence claimsThis Practice Note considers the standard of care in professional negligence claims, originally formulated in Bolam v Friern Hospital as being that of reasonable skill and care but now reconsidered following Montgomery v Lanarkshire Health. It

LEXISNEXIS

Voluntary manslaughter

Voluntary manslaughterVoluntary manslaughterVoluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element for murder) but which are reduced to manslaughter because of one of the three special defences (loss of control, diminished