# Taxation of Chargeable Gains Act 1992, Section 236A: Relief for transfers to share incentive plans

Extent: E+W+S+N.I.

Schedule 7C (which makes provision for roll-over relief where shares are transferred to a Schedule 2 share incentive plan) shall have effect.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/236A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-236A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.