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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Superannuation funds, profit sharing schemes, employee trusts etc.

  • Section 237 Superannuation funds, annuities and annual payments.
  • Section 237A Share option schemes: release and replacement of options.
  • Section 238 Approved profit sharing and share option schemes.
  • Section 238A ... Share schemes and share incentives
  • Section 239 Disposals to trustees of employee trusts
  • Section 239ZA Relief for disposals by trustees of employee trusts
  1. Superannuation funds, profit sharing schemes, employee trusts etc.
  2. ... Share schemes and share incentives

Section 238A | ... Share schemes and share incentives F1

From legislation.gov.uk

(1)Schedule 7D ( ... share schemes and share incentives) shall have effect.F2

(2)Schedule 7D relates—

(a)in Part 1, to Schedule 2 share incentive plans (SIPs) (see section 488 of ITEPA 2003),F3

(b)in Part 2, to Schedule 3 SAYE option schemes (see section 516 of that Act),F4

(c)in Part 3, to Schedule 4 CSOP schemes (CSOPs) (see section 521 of that Act), ...F5F6

(d)RepealedF6

Notes

  1. F1

    S. 238A inserted (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. 216 (with Sch. 7)

  2. F2

    Word in s. 238A(1) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 35(3), 89 (with Sch. 8 paras. 90-96)

  3. F3

    Words in s. 238A(2)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 35(4), 89 (with Sch. 8 paras. 90-96)

  4. F4

    Words in s. 238A(2)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 124, 146 (with Sch. 8 paras. 147-157)

  5. F5

    Words in s. 238A(2)(c) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 184, 204 (with Sch. 8 paras. 205-215)

  6. F6

    S. 238A(2)(d) and preceding word omitted (with effect in accordance with Sch. 3 para. 9(4) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 3 para. 9(1)

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