Part III

Income Tax, Corporation Tax and Capital Gains Tax
Chapter II

Other provisions

Employee share ownership

Relief for transfers to employee share ownership plans.
48
1
In the Taxation of Chargeable Gains Act 1992, after section 236 insert—

Employee share ownership plans

Relief for transfers to employee share ownership plans
236A
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.
1992 c. 12.