# Finance Act 1989, Section 74: Interpretation.


Schedule 5 to this Act shall have effect to determine whether, for the purposes of sections 67 to 73 above, a trust is at a particular time—
(a) an employee share ownership trust;
(b) a qualifying employee share ownership trust.

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Source: https://www.legislation.gov.uk/ukpga/1989/26/section/74 (the official version)
Page: https://openlegislation.uk/finance-act-1989/section-74
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.