21  CTA 2009 is amended as follows.

22  [Amends CTA 2009, s. 1005.]

23(1)  Section 1009 (relief for employee share acquisitions: employee's tax position) is amended as follows.

23(2)  [Amends CTA 2009, s. 1009(2)(a).]

23(3)  [Inserts CTA 2009, s. 1009(2A).]

23(4)  [Inserts CTA 2009, s. 1009(6).]

24  [Amends CTA 2009, s. 1010(1).]

25(1)  Section 1011 (acquisition of shares: relief if shares are restricted or convertible) is amended as follows.

25(2)  [Amends CTA 2009, s. 1011(2) and (3).]

25(3)  [Substitutes CTA 2009, s. 1011(4).]

26  [Amends CTA 2009, s. 1018(1).]

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