1025 Additional relief available if shares acquired are restricted shares
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 4
Additional Relief in Cases Involving Restricted Shares

1025  Additional relief available if shares acquired are restricted shares

(1)     This Chapter applies if—

(a)     relief (“the original relief”) is available under Chapter 2 or 3 in relation to an acquisition of restricted shares, and

(b)     after the acquisition—

(i)     an event that is a chargeable event in relation to the restricted shares for the purposes of section 426 of ITEPA

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