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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Employee shareholders

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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

Employee shareholders
Only first £50,000 of shares under associated agreements to be exempt

Section 236C | Only first £50,000 of shares under associated agreements to be exempt

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1F2

Notes

F1
Ss. 236B-236F omitted (with effect in accordance with s. 13(6)-(8) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 13(4)
F2
Ss. 236B-236G and cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 20, 38; S.I. 2013/1755, art. 2