Section 236A Relief for transfers to share incentive plansF1F3
United Kingdom
Schedule 7C (which makes provision for roll-over relief where shares are transferred to F2a Schedule 2 share incentive plan) shall have effect.
Annotations
Textual amendments
- F1
S. 236A and cross-heading inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 48(1)
- F2
Words in s. 236A substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 34, 89 (with Sch. 8 paras. 90-96)
- F3
Words in s. 236A substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 214 (with Sch. 7)
Notes on Share incentive plans
Textual amendments
- F2
Words in s. 236A cross-heading substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 214 (with Sch. 7)