Taxation of Chargeable Gains Act 1992

[F1 236A Relief for transfers to employee share ownership plans U.K.

Schedule 7C (which makes provision for roll-over relief where shares are transferred to an approved employee share ownership plan) shall have effect.]

Textual Amendments

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