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Part IX The trustees

United Kingdom

  1. Establishment of trustees
  2. Power of trustees to borrow
  3. Duty to give notice of award of shares etc.
  4. General duties of trustees
  5. Power of trustees to raise funds to subscribe for rights issue
  6. Meeting PAYE obligations
  7. Deemed disposal by trustees on disposal of beneficial interest
  8. Duties of trustees in relation to tax liabilities
  9. Acquisition by trustees of shares from employee share ownership trust

Notes on Schedule 8

Textual amendments

F1

Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)