SCHEDULES
C1 SCHEDULE 5 Employee Share Ownership Trusts
Annotations:
Modifications etc. (not altering text)
Interpretation
F117
For the purposes of this Schedule a trust is established when the deed under which it is established is executed.
For the purposes of this Schedule a trust is established when the deed under which it is established is executed.
Sch. 5 applied (6.3.1992 with effect as mentioned in s. 289(1)(2) of the applying Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 228(7), 235(8), 289 (with ss. 60, 101(1), 171, 201(3))