{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-238A",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-238A.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/238A",
  "kind": "section",
  "number": "238A",
  "heading": "... Share schemes and share incentives",
  "text": "(1) Schedule 7D ( ... share schemes and share incentives) shall have effect.\n(2) Schedule 7D relates—\n(a) in Part 1, to Schedule 2 share incentive plans (SIPs) (see section 488 of ITEPA 2003),\n(b) in Part 2, to Schedule 3 SAYE option schemes (see section 516 of that Act),\n(c) in Part 3, to Schedule 4 CSOP schemes (CSOPs) (see section 521 of that Act), ...\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 238A inserted (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. 216 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 238A(1) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 35(3), 89 (with Sch. 8 paras. 90-96)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 238A(2)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 35(4), 89 (with Sch. 8 paras. 90-96)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 238A(2)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 124, 146 (with Sch. 8 paras. 147-157)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 238A(2)(c) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 184, 204 (with Sch. 8 paras. 205-215)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 238A(2)(d) and preceding word omitted (with effect in accordance with Sch. 3 para. 9(4) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 3 para. 9(1)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 238A heading omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 35(2), 89 (with Sch. 8 paras. 90-96)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/238A",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}