1011 Calculation of relief if shares are restricted or convertible
Corporation Tax Act 2009 (2009 c 4) | Legislation

1011  Calculation of relief if shares are restricted or convertible

(1)     If the shares acquired are restricted shares or convertible shares (or both), the amount of relief to be given is calculated as follows.

This is subject to section 1012.

(2)     If the shares are restricted shares, the amount of relief is equal to the amount that, as

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