CG62050+ - CAPITAL GAINS MANUAL: Contents

RELIEFS

Employee Share Ownership Trusts

The acquisition conditions

CG62050ESOTs: acquisition conditions: replacement assets
CG62051ESOTs: acquisition conditions: chargeable assets
CG62052ESOTs: acquisition conditions: special rules
CG62053ESOTs: acquisition conditions: specified period
CG62054ESOTs: acquisition conditions: immediately after
CG62055ESOTs: acquisition conditions: at some later time
CG62056ESOTs: acquisition conditions: extensions