Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter II U.K. Other provisions

Employee share ownership U.K.

54 Employee share ownership trusts. U.K.

No claim for relief under section 229(1) or (3) of the M1 Taxation of Chargeable Gains Act 1992 (roll-over relief where disposal made to employee share ownership trust) may be made in relation to a disposal of shares, or an interest in shares, made on or after 6th April 2001.

Marginal Citations

M1 1992 c. 12.