SolvedCrossheading Employee-ownership trusts
From legislation.gov.uk
Contents
- Section 236H Disposals to employee-ownership trusts
- Section 236I Trading requirement
- Section 236J All-employee benefit requirement
- Section 236K Further provision about the equality requirement
- Section 236L Cases in which all-employee benefit requirement treated as met
- Section 236LA Trustee independence requirement
- Section 236M Controlling interest requirement
- Section 236N Limited participation requirement
- Section 236O No section 236H relief if disqualifying event in next four tax years
- Section 236P Events which trigger deemed disposal and reacquisition by trustees
- Section 236Q Relief for deemed disposals under section 71
- Section 236R No section 236Q relief if disqualifying event in next four tax years
- Section 236S Identification of shares where section 236H or 236Q applies
- Section 236T Further provision about significant and controlling interests
- Section 236U Interpretation of sections 236H to 236U