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Part XI Capital gains tax

United Kingdom

  1. Introduction
  2. Gains accruing to trustees
  3. Participant absolutely entitled as against trustees
  4. Different classes of shares
  5. No chargeable gain on shares ceasing to be subject to the plan
  6. Treatment of forfeited shares
  7. Acquisition by trustees of shares from profit sharing scheme
  8. Disposal of rights under rights issue

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Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)