SCHEDULES
SCHEDULE 37Companies owned by employee-ownership trusts
PART 4Miscellaneous amendments
Finance Act 1986
17
1
In section 102 of FA 1986 (gifts with reservation), in subsection (5) omit the “and” after paragraph (h) and after paragraph (i) insert
; and
j
section 28A (employee-ownership trusts).
2
The amendment made by this paragraph has effect in relation to disposals made on or after 6 April 2014.