CTA 2009, Pt. 12 is divided into four chapters, dealing respectively with share acquisitions, share options, restricted securities and convertible securities. There are significant commonalities between the four chapters, and the basic requirements for relief are the same; the relief may be claimed by the employer company where:

the employer company carries on a business within the charge to UK corporation tax;

the shares or interest in shares constitute employment-related securities;

the securities qualify for relief; and

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