Taxation of Chargeable Gains Act 1992 (c. 12)

Part VII U.K. Other property, businesses, investments etc.

[F1 [F2 Share incentive] plans U.K.

Textual Amendments

F1 S. 236A and cross-heading inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 48(1)

F2 Words in s. 236A cross-heading substituted (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. 214 (with Sch. 7)

236A Relief for transfers to [F3 share incentive] plans U.K.

Schedule 7C (which makes provision for roll-over relief where shares are transferred to [F4 a Schedule 2] [F3 share incentive] plan) shall have effect.]

Textual Amendments

F3 Words in s. 236A substituted (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. 214 (with Sch. 7)

F4 Words in s. 236A substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 34, 89 (with Sch. 8 paras. 90-96)