[1015A Application of Chapter: employees of overseas companies who take up employment with a UK company]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1015A  Application of Chapter: employees of overseas companies who take up employment with a UK company]

[(1)     This section applies if—

(a)     a person (“E”) has, or had, an employment with a non-UK resident company not within the charge to corporation tax (“the overseas employment”),

(b)     E or another person obtains an option to acquire shares because of the overseas employment,

(c)     E has an employment (“the UK employment”) with a company that is a UK

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