[F1236ARelief for transfers to [F2share incentive] plansU.K.
Schedule 7C (which makes provision for roll-over relief where shares are transferred to [F3a Schedule 2] [F2share incentive] plan) shall have effect.]
Textual Amendments
F1S. 236A and cross-heading inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 48(1)
F2Words 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)
F3Words in s. 236A substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 34, 89 (with Sch. 8 paras. 90-96)