Schedule 7C Relief for transfers to Schedule 2 share plansF1F2
United Kingdom
- Introductory
- Conditions relating to the disposal
- Reinvestment of disposal proceeds
- Provision supplementary to paragraphs 2 and 3
- The relief
- Dwelling-houses: special provision
- Shares: special provision
- Meaning of “chargeable asset”
Annotations
Textual amendments
- F1
Sch. 7C inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 48(2), Sch. 9
- F2
Words in Sch. 7C heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 37, 89 (with Sch. 8 paras. 90-96)