http://www.legislation.gov.uk/ukpga/2000/17/section/48
Finance Act 2000
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
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2024-06-14
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Finance Act 2000
Sch. 6
para. 6(1A)
Finance Act 2012
Sch. 32
para. 3(2)
Finance Act 2000
Sch. 6
para. 14(6)-(9)
Finance Act 2012
Sch. 32
para. 4
Finance Act 2000
Sch. 6
para. 15(3A)-(3D)
Finance Act 2012
Sch. 32
para. 5(5)
Finance Act 2000
Sch. 6
para. 15(4)(za)
Finance Act 2012
Sch. 32
para. 5(6)
Finance Act 2000
Sch. 6
para. 15A(1)
Finance Act 2012
Sch. 32
para. 6
Finance Act 2000
Sch. 6
para. 24(4A)
(4B)
Finance Act 2012
Sch. 32
para. 7
Finance Act 2000
Sch. 6
para. 26(3A)
Finance Act 2012
Sch. 32
para. 8
Finance Act 2000
Sch. 6 para. 28A and cross-heading
Finance Act 2012
Sch. 32
para. 9
Finance Act 2000
Sch. 6
para. 29(8)
Finance Act 2012
Sch. 32
para. 10
Finance Act 2000
Sch. 6
para. 40(4)
(5)
Finance Act 2012
Sch. 32
para. 13(3)
Finance Act 2000
Sch. 6
para. 42A(2)(a)
Finance Act 2012
Sch. 32
para. 14(2)
Finance Act 2000
Sch. 6
para. 42A(2A)
Finance Act 2012
Sch. 32
para. 14(3)
Finance Act 2000
Sch. 6 para. 42A(5) Table
Finance Act 2012
Sch. 32
para. 14(5)(a)
Finance Act 2000
Sch. 6 para. 42A(5) Table
Finance Act 2012
Sch. 32
para. 14(5)(b)
Finance Act 2000
Sch. 6
para. 42A(5)
Finance Act 2012
Sch. 32
para. 20(1)(a)
Finance Act 2000
Sch. 6
para. 42A(5)
Finance Act 2012
Sch. 32
para. 20(1)(b)
Finance Act 2000
Sch. 6
para. 42A(5)
Finance Act 2012
Sch. 32
para. 20(1)(c)
Finance Act 2000
Sch. 6
para. 42A(5A)-(5C)
Finance Act 2012
Sch. 32
para. 14(6)
Finance Act 2000
Sch. 6
para. 42A(6)
Finance Act 2012
Sch. 32
para. 14(7)
Finance Act 2000
Sch. 6
para. 42A(7)
Finance Act 2012
Sch. 32
para. 14(8)
Finance Act 2000
Sch. 6
para. 20A(1A)-(1C)
Finance Act 2011
Sch. 20
para. 2
Finance Act 2000
Sch. 6 para. 101(2)(a)(v) and word
Finance Act 2011
Sch. 20
para. 7(b)
Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter II Other provisions
Employee share ownership
48 Relief for transfers to employee share ownership plans.
1
In the M1Taxation of Chargeable Gains Act 1992, after section 236 insert—
Employee share ownership plans
236A Relief for transfers to employee share ownership plans
Schedule 7C (which makes provision for roll-over relief where shares are transferred to an approved employee share ownership plan) shall have effect.
2
After Schedule 7B to that Act insert the Schedule 7C set out in Schedule 9 to this Act.