CG61970+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Relief on transfers of shares to approved Share Incentive
Plan
| CG61970 | Roll-over relief on transfer of shares to an approved Share Incentive Plan: Introduction |
| CG61971 | Roll-over relief on transfer of shares to Share Incentive Plan: statute and content |
| CG61972 | Roll-over relief on transfer of shares to an Share Incentive Plan: the conditions for the relief |
| CG61973 | Roll-over relief on transfer of shares to Share Incentive Plan |
| CG61974 | Roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: trustees 10 per cent stake |
| CG61975 | Roll-over relief on transfer of shares to Share Incentive Plan: relief not available: re-acquisition of shares |
| CG61976 | Roll-over relief on transfer of shares to Share Incentive Plan: acquisition conditions: replacement assets |
| CG61977 | Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets |
| CG61978 | Roll-over relief on transfer of shares to Share Incentive Plan: the way to allow relief: introduction |
| CG61979 | Roll-over relief on transfer of shares to Share Incentive Plan: the way to allow relief |
| CG61980 | Roll-over relief on transfer of shares to Share Incentive Plan: allowing full relief |
| CG61981 | Roll-over relief on transfer of shares to Share Incentive Plan: allowing partial relief |
| CG61982 | Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets |
| CG61983 | Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets: EIS |
