Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Share incentive plans

  • Section 236A Relief for transfers to share incentive plans
  1. Share incentive plans
  2. Relief for transfers to share incentive plans

Section 236A | Relief for transfers to share incentive plans

From legislation.gov.uk

Schedule 7C (which makes provision for roll-over relief where shares are transferred to a Schedule 2 share incentive plan) shall have effect.F1F2F3

Notes

  1. F1

    S. 236A and cross-heading inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 48(1)

  2. F2

    Words in s. 236A substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 34, 89 (with Sch. 8 paras. 90-96)

  3. F3

    Words in s. 236A substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 214 (with Sch. 7)

PreviousNext
PrivacyTerms