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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Superannuation funds, profit sharing schemes, employee trusts etc.

  • Section 237 Superannuation funds, annuities and annual payments.
  • Section 237A Share option schemes: release and replacement of options.
  • Section 238 Approved profit sharing and share option schemes.
  • Section 238A ... Share schemes and share incentives
  • Section 239 Disposals to trustees of employee trusts
  • Section 239ZA Relief for disposals by trustees of employee trusts
  1. Taxation of Chargeable Gains Act 1992
  2. /
  3. /Part VII Other property, businesses, investments etc.

Crossheading Superannuation funds, profit sharing schemes, employee trusts etc.

From legislation.gov.uk

Contents

  1. Section 237 Superannuation funds, annuities and annual payments.
  2. Section 237A Share option schemes: release and replacement of options.
  3. Section 238 Approved profit sharing and share option schemes.
  4. Section 238A ... Share schemes and share incentives
  5. Section 239 Disposals to trustees of employee trusts
  6. Section 239ZA Relief for disposals by trustees of employee trusts
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