# Finance Act 2006, Paragraph 21


(1) In section 227(2) (employee share ownership trusts: conditions for roll-over relief) for “the trustees of a trust” substitute “ the trustees of a settlement ”.
(2) This paragraph shall have effect in relation to disposals made on or after 6th April 2006.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.