[237A Share option schemes: release and replacement of options]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[237A  Share option schemes: release and replacement of options]

[(1)     This section applies in any case where a right to acquire shares in a body corporate (“the old right”) which was obtained by an individual by reason of his office or employment as a director or employee of that or any other body corporate is released in whole or in

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