There are currently no known outstanding effects for the Finance Act 1989, Paragraph 12.
12U.K.A trust which was at the time it was established a qualifying employeeshare ownership trust shall continue to be one, except that it shall not besuch a trust at any time when the requirements mentioned in paragraph 3(3)(a)to (f) above are not satisfied. [F1This paragraph applies in relation to trusts established on or before the day on which the Finance Act 1994 was passed.]
Textual Amendments
F1Words in Sch. 5 para. 12 inserted (3.5.1994) by 1994 c. 9, s. 102, Sch. 13 para. 4
Modifications etc. (not altering text)
C1 See Finance Act 1990 (c. 29) ss.31–40—roll-over relief for disposal of shares to employeeshare ownership trusts
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