# Finance Act 2000, Section 54: Employee share ownership trusts.


No claim for relief under section 229(1) or (3) of the Taxation of Chargeable Gains Act 1992 (roll-over relief where disposal made to employee share ownership trust) may be made in relation to a disposal of shares, or an interest in shares, made on or after 6th April 2001.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/section/54 (the official version)
Page: https://openlegislation.uk/finance-act-2000/section-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.