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 section 236R
No section 236Q relief if disqualifying event in next four tax years
Section 236R withdraws or prevents relief on deemed disposals to employee ownership trusts where a disqualifying event occurs within the four tax years following the deemed disposal.
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.