Part 33-2-1 Option to acquire shares in lieu of distributions (dividends) Section 816 TCA 1997 1. Options exercised prior to 1 June 1993 Any person who, on or before 1 June 1993, exercised an option to acquire shares in a company (whether or not a quoted company) in lieu of a cash distribution from that company, is […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.