Capital Gains Route means the capital gains tax route under Section 102(b)(2) of the Tax Ordinance.
Capital Gains Route means the capital gains route under Section 102(b)(2) of the Ordinance.
Capital Gains Route means the capital gains tax route under Sections 102(b)(2) and 102(b)(3) of the Tax Ordinance.
Examples of Capital Gains Route in a sentence
With respect to grants of 102 Awards - whether the Company shall elect the Ordinary Income Route or the Capital Gains Route for grants of 102 Awards, and the identity of the Trustee who shall be granted such 102 Awards in accordance with the provisions of the Plan and the then prevailing Taxation Route.
In accordance with Section 102, the tax benefits afforded to 102 Awards (and any exercised Shares) in accordance with the Ordinary Income Route or Capital Gains Route, as applicable, shall be contingent upon the Trustee holding such 102 Awards for the applicable Minimum Trust Period.