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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Employee share ownership trusts

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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.

Taxation of Chargeable Gains Act 1992
Employee share ownership trusts

Section 235 | Information.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 235 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 32

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