Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 12C
Approved share option schemes
Schedule 12C set out the detailed conditions that a share option scheme had to satisfy to obtain Revenue approval under section 519D. The Schedule is spent from 24 November 2010 by virtue of section 10(b) of the Finance Act 2011.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.