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Taxation of Chargeable Gains Act 1992 section 227
Conditions for roll-over relief
Section 227 sets out the six conditions that must all be met for a person disposing of shares to an employee share ownership trust (ESOT) to claim roll-over relief under section 229, deferring the capital gains tax charge by reinvesting the proceeds in replacement assets. This relief was withdrawn for disposals on or after 6 April 2001, when ESOTs were replaced by share incentive plans (SIPs).
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