CG67821 | Reliefs: employee-ownership trusts: conditions: the 'trading requirement'
From HM Revenue & Customs · Capital Gains Manual
TCGA92/S236H(4)(a)
Provides that C must meet the ‘trading requirement’, see CG67830,
at the time of the disposal and
for the remainder of the tax year in which that time falls.
TCGA92/S236I(1)
C meets the ‘trading requirement’ if it is
a trading company that is not a member of a group, see CG67830, or
the principal company of a trading group, see CG67831.