Crossheading Employee share ownership trusts
From legislation.gov.uk
Contents
- Section 227 Conditions for roll-over relief.
- Section 228 Conditions for relief: supplementary.
- Section 229 The relief.
- Section 230 Dwelling-houses: special provision.
- Section 231 Shares: special provision.
- Section 232 Chargeable event when replacement assets owned.
- Section 233 Chargeable event when replacement property owned.
- Section 234 Chargeable events when bonds owned.
- Section 235 Information.
- Section 236 Prevention of double charge.