# Finance Act 2000, Paragraph 99

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

(1) A participant is treated for capital gains tax purposes as absolutely entitled as against the trustees to any shares awarded to him under the plan.
(2) This applies notwithstanding anything in the plan or the trust instrument.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/99 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.