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Contents

Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Employee shareholders

  • 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
  1. Part VII Other property, businesses, investments etc.
  2. Crossheading Employee shareholders

Crossheading Employee shareholders

From legislation.gov.uk

Contents

  1. Section 236B Exemption for employee shareholder shares
  2. Section 236C Only first £50,000 of shares under associated agreements to be exempt
  3. Section 236D Shares not exempt if shareholder or connected person has material interest in company
  4. Section 236E Identification of exempt employee shareholder shares
  5. Section 236F Reorganisation of share capital involving employee shareholder shares
  6. Section 236G Relinquishment of employment rights is not disposal of an asset
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