Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule 7D paragraph 5
No chargeable gain on shares ceasing to be subject to the plan
Paragraph 5 of Schedule 7D deals with the capital gains tax treatment of shares when they leave a share incentive plan, ensuring that no chargeable gain arises at that point.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.