# Finance Act 2000, Paragraph 97

Extent: E+W+S+N.I.

The provisions of this Part apply for capital gains tax purposes in relation to an approved employee share ownership plan.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/97 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.