[149B Employee incentive schemes: conditional interests in shares]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[149B  Employee incentive schemes: conditional interests in shares]

[(1)     Where—

(a)     an individual has acquired an interest in any shares or securities which is only conditional,

(b)     that interest is one which for the purposes of [Chapter 2 of Part 7 of ITEPA 2003 (conditional interests in shares)] is taken to have been acquired by him as a director

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