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Legislation
Finance Act 1989

Crossheading Employee share ownership trusts

  • Section 67 Tax relief.
  • Section 68 Principal charges to tax.
  • Section 69 Chargeable events.
  • Section 70 Chargeable amounts.
  • Section 71 Further charges to tax: borrowing.
  • Section 72 Limit on chargeable amount.
  • Section 73 Information.
  • Section 74 Interpretation.
  1. Employee share ownership trusts
  2. Interpretation.

Section 74 | Interpretation.

From legislation.gov.uk

Schedule 5 to this Act shall have effect to determine whether, for the purposes of sections 67 to 73 above, a trust is at a particular time—

(a)an employee share ownership trust;

(b)a qualifying employee share ownership trust.

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