CG61970P | Reliefs: relief on transfers of shares to approved Share Incentive Plan: contents
From HM Revenue & Customs · Capital Gains Manual
Contents7 entries
- CG61970Roll-over relief on transfer of shares to an approved Share Incentive Plan: Introduction and Statute
- CG61972Roll-over relief on transfer of shares to a Share Incentive Plan: the conditions for the relief
- CG61973Reliefs: roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: eligible shares
- CG61974Roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: trustees’ 10 percent stake
- CG61975Roll-over relief on transfer of shares to Share Incentive Plan: relief not available: re-acquisition of shares
- CG61976Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets
- CG61978Roll-over relief on transfer of shares to Share Incentive Plan: computing relief