74 Interpretation. U.K.
Schedule 5 to this Act shall have effect to determine whether, for the purposes of sections 67 to 73 above, a trust is at a particular time—
(a)an employee share ownership trust;
(b)a qualifying employee share ownership trust.
Modifications etc. (not altering text)
C1 See Finance Act 1990 (c. 29) ss.31–40—.roll-over relief for disposal of assets to employeeshare ownership trusts