CG61970P - Capital Gains Manual: Reliefs: Relief on transfers of shares to approved Share Incentive Plan: contents

RELIEFS

Relief on transfers of shares to approved Share Incentive Plan

1. CG61970

   Roll-over relief on transfer of shares to an approved Share Incentive Plan: Introduction and Statute
2. CG61972

   Roll-over relief on transfer of shares to a Share Incentive Plan: the conditions for the relief
3. CG61973

   : Roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: eligible shares
4. CG61974

   Roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: trustees’ 10 percent stake
5. CG61975

   Roll-over relief on transfer of shares to Share Incentive Plan: relief not available: re-acquisition of shares
6. CG61976

   Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets
7. CG61978

   Roll-over relief on transfer of shares to Share Incentive Plan: computing relief