{
  "url": "https://openlegislation.uk/finance-act-2000/section-48",
  "json_url": "https://openlegislation.uk/finance-act-2000/section-48.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "section/48",
  "kind": "section",
  "number": "48",
  "heading": "Relief for transfers to employee share ownership plans.",
  "text": "(1) In the Taxation of Chargeable Gains Act 1992, after section 236 insert—\n“ Employee share ownership plans\nRelief for transfers to employee share ownership plans\n236A Schedule 7C (which makes provision for roll-over relief where shares are transferred to an approved employee share ownership plan) shall have effect.”.\n(2) After Schedule 7B to that Act insert the Schedule 7C set out in Schedule 9 to this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/section/48",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}