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Official guidance

Capital Gains Manual

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

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CG61970 · Roll-over relief on transfer of shares to an approved Share Incentive Plan: Introduction and Statute
CG61972 · Roll-over relief on transfer of shares to a Share Incentive Plan: the conditions for the relief
CG61973 · Reliefs: roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: eligible shares
CG61974 · Roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: trustees’ 10 percent stake
CG61975 · Roll-over relief on transfer of shares to Share Incentive Plan: relief not available: re-acquisition of shares
CG61976 · Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets
CG61978 · Roll-over relief on transfer of shares to Share Incentive Plan: computing relief
CG61979 · Roll-over relief on transfer of shares to Share Incentive Plan: the way to allow relief
CG61980 · Roll-over relief on transfer of shares to Share Incentive Plan: allowing full relief
CG61981 · Roll-over relief on transfer of shares to Share Incentive Plan: allowing partial relief
CG61982 · Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets
CG61983 · Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets: EIS

Reliefs: relief on transfers of shares to approved Share Incentive Plan: contents
Roll-over relief on transfer of shares to Share Incentive Plan: allowing partial relief

CG61981 | Roll-over relief on transfer of shares to Share Incentive Plan: allowing partial relief

From HM Revenue & Customs · Capital Gains Manual

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