chapter IIU.K. Unapproved Employee Share Schemes
Modifications etc. (not altering text)
PreliminaryU.K.
77 Scope of Chapter.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charges to taxU.K.
78 Charge where restrictions removed etc.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
79 Charge for shares in dependent subsidiaries.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
80 Charge on special benefits.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MiscellaneousU.K.
81 Changes in interest.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
82 Company reorganisations etc.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
83 Connected persons etc.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
84 Capital gains tax.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
85 Information.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SupplementaryU.K.
86 Meaning of “dependent subsidiary”.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
87 Other interpretation provisions.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
88 Transitional provisions.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
89 Consequential amendments.U.K.
In relation to acquisitions of shares or interests in shares on or after 26th October 1987—
(a)for the words from “section 138(1)(a)” to “value of the shares” in ... section 186(2)(b) (approved profit sharing schemes) of the Taxes Act 1988, and
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
there shall be substituted the words “ section 78 or 79 of the Finance Act 1988 in respect of the shares ”.