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Contents

Legislation

Finance Act 2000

Crossheading Employee share ownership

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Section 47 Employee share ownership plans.
Section 48 Relief for transfers to employee share ownership plans.
Section 49 Phasing out of approved profit sharing schemes.
Section 50 Phasing out of relief for payments to trustees of profit sharing schemes.
Section 51 Approved profit sharing scheme: other awards of shares.
Section 52 Approved profit sharing schemes: restriction on type of shares.
Section 53 Approved profit sharing schemes: loan arrangements.
Section 54 Employee share ownership trusts.
Section 55 Shares transferred from employee share ownership trust.
Section 56 Further provisions about share options.

Employee share ownership
Employee share ownership plans.

Section 47 | Employee share ownership plans.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 47 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)