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CG61970P | Reliefs: relief on transfers of shares to approved Share Incentive Plan: contents

From HM Revenue & Customs · Capital Gains Manual

Contents12 entries

  1. CG61970Roll-over relief on transfer of shares to an approved Share Incentive Plan: Introduction and Statute
  2. CG61972Roll-over relief on transfer of shares to a Share Incentive Plan: the conditions for the relief
  3. CG61973Reliefs: roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: eligible shares
  4. CG61974Roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: trustees’ 10 percent stake
  5. CG61975Roll-over relief on transfer of shares to Share Incentive Plan: relief not available: re-acquisition of shares
  6. CG61976Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets
  7. CG61978Roll-over relief on transfer of shares to Share Incentive Plan: computing relief
  8. CG61979Roll-over relief on transfer of shares to Share Incentive Plan: the way to allow relief
  9. CG61980Roll-over relief on transfer of shares to Share Incentive Plan: allowing full relief
  10. CG61981Roll-over relief on transfer of shares to Share Incentive Plan: allowing partial relief
  11. CG61982Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets
  12. CG61983Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets: EIS