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Finance Act 1989
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- UK Public General Acts
- 1989 c. 26
- SCHEDULE 5
- Qualifying trusts
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This is the original version (as it was originally enacted).
Qualifying trusts
1A trust is a qualifying employee share ownership trust at the time it is established if the conditions set out in paragraphs 2 to 11 below are satisfied in relation to the trust at that time.
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