1018 Calculation of relief if shares are neither restricted nor convertible
Corporation Tax Act 2009 (2009 c 4) | Legislation

Calculation of amount of relief

1018  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 be given is an amount equal to—

(a)     the market value of the shares when they are

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