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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Employee share ownership trusts

  • 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.
  1. Taxation of Chargeable Gains Act 1992
  2. /
  3. /Part VII Other property, businesses, investments etc.

Crossheading Employee share ownership trusts

From legislation.gov.uk

Contents

  1. Section 227 Conditions for roll-over relief.
  2. Section 228 Conditions for relief: supplementary.
  3. Section 229 The relief.
  4. Section 230 Dwelling-houses: special provision.
  5. Section 231 Shares: special provision.
  6. Section 232 Chargeable event when replacement assets owned.
  7. Section 233 Chargeable event when replacement property owned.
  8. Section 234 Chargeable events when bonds owned.
  9. Section 235 Information.
  10. Section 236 Prevention of double charge.
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