Related Commentary  

1010(1)  If the shares acquired are neither restricted shares nor convertible shares, the amount of relief to be given is an amount equal to–

(a)the market value of the shares when they are acquired, less

(b)the total amount or value of any consideration given by any person in relation to the acquisition of the shares.

This is subject to section 1012.

1010(2)  The consideration mentioned in subsection (1)(b) does not include the performance of any duties of, or in connection with, the relevant employment.

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