23. Tax relief for employee share acquisitions etc.

Monday 25th March 2013

(11 years, 8 months ago)

Commons Chamber
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Resolved,
That provision may be made about the tax relief that is available to companies in connection with—
(a) shares acquired by persons because of employments (directly or indirectly), or
(b) options to acquire shares obtained by persons because of employments (directly or indirectly) or shares acquired pursuant to such options.