[186A The number of employees requirement]
Income Tax Act 2007 (2007 c 3) | Legislation

[186A  The number of employees requirement]

[(1)     If the issuing company is a single company, the full-time equivalent employee number for it must be less than [the permitted limit] when the relevant shares are issued.

(2)     If the issuing company is a parent company, the sum of—

(a)     the full-time equivalent employee number for it,

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