[425 Employee share acquisitions]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[425  Employee share acquisitions]

[(1)     Where an interest allowance (alternative calculation) election has effect in relation to a period of account of a worldwide group, this Chapter applies in relation to the period subject to this section.

(2)     The definition of “the group's profit before tax” in subsection (2) of section 416 has effect as if

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