Taxation of Chargeable Gains Act 1992 section 236A

Relief for transfers to share incentive plans

Section 236A introduces the capital gains tax roll-over relief available when shares are transferred to a share incentive plan (SIP) established under Schedule 2 to the Income Tax (Earnings and Pensions) Act 2003.

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.