Schedule 5 Employee Share Ownership TrustsC1
- Qualifying trusts
- General
- Trustees
- Beneficiaries
- Trustees’ functions
- Sums
- Securities
- Other features
- Rules about acquisition etc.
- Position after trust’s establishment
- Interpretation
Annotations
Modifications
- C1
Sch. 5 applied (6.3.1992 with effect as mentioned in s. 289(1)(2) of the applying Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 228(7), 235(8), 289 (with ss. 60, 101(1), 171, 201(3))