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

[F1 Employee shareholders U.K.

Textual Amendments

F1 Ss. 236B-236G and cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 20, 38; S.I. 2013/1755, art. 2

F2 236D]Shares not exempt if shareholder or connected person has material interest in company U.K.

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Textual Amendments

F2 Ss. 236B-236F omitted (with effect in accordance with s. 13(6)-(8) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 13(4)