Crossheading Employee shareholders
From legislation.gov.uk
Contents
- Section 236B Exemption for employee shareholder shares
- Section 236C Only first £50,000 of shares under associated agreements to be exempt
- Section 236D Shares not exempt if shareholder or connected person has material interest in company
- Section 236E Identification of exempt employee shareholder shares
- Section 236F Reorganisation of share capital involving employee shareholder shares
- Section 236G Relinquishment of employment rights is not disposal of an asset