Taxation of Chargeable Gains Act 1992 (c. 12)

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SCHEDULES

[F1 SCHEDULE 7D U.K. F2 ... Share schemes and share incentives

Textual Amendments

F1 Sch. 7D 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. 221 (with Sch. 7)

F2 Word in Sch. 7D heading omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 40, 89 (with Sch. 8 paras. 90-96)

Part 1 U.K. [F3 Schedule 2] share incentive plans

Textual Amendments

F3 Words in Sch. 7D Pt. 1 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 41, 89 (with Sch. 8 paras. 90-96)

Modifications etc. (not altering text)

C1 Sch. 7D Pt. 1 applied (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. 2 para. 87 (with Sch. 7)

Participant absolutely entitled as against trustees U.K.

3 (1) Sub-paragraph (2) applies to any shares awarded to a participant under the plan. U.K.

(2) The participant is treated for capital gains tax purposes as absolutely entitled to those shares as against the trustees.

(3) Sub-paragraph (2) applies notwithstanding anything in the plan or the trust instrument.]