[1038A Exclusion of deductions for share options: shares not acquired]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1038A  Exclusion of deductions for share options: shares not acquired]

[(1)     Subsection (2) applies if—

(a)     a person obtains an option to acquire shares and the requirements of section 1015(1)(a) to (c) are met in relation to the obtaining of the option, or

(b)     so far as not covered by paragraph (a), a person obtains an option to acquire shares and the obtaining of the option is connected with an option previously obtained in a case covered by paragraph (a) or this paragraph.

(2)     For

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