CG67800C - Employee-ownership trusts

1. CG67800

   Introduction
2. CG67801

   The new rules
3. CG67802

   Statute
4. CG67810

   Claims
5. CG67820

   Conditions: the five 'relief requirements'
6. CG67821

   Conditions: the 'trading requirement'
7. CG67822

   Conditions: the 'all-employee benefit requirement'
8. CG67823

   Conditions: the 'controlling interest requirement'
9. CG67824

   The 'limited participation requirement'
10. CG67825

    The 'related disposal requirement': relevant only to TCGA92/S236H
11. CG67830

    The 'trading requirement': trading company
12. CG67831

    Principal company of a trading group
13. CG67835

    The 'all-employee benefit requirement'
14. CG67836

    'Authorised transfer'
15. CG67837

    The 'equality requirement'
16. CG67838

    Eligible employee
17. CG67839

    Excluded participator
18. CG67840

    Circumstances in which requirement not infringed
19. CG67841

    Circumstances in which requirement not infringed
20. CG67844

    Cases in which the requirement is treated as met
21. CG67845

    Trusts for benefit of employees condition
22. CG67846

    Significant interest condition
23. CG67847

    Application of settled property condition
24. CG67848

    Circumstances in which the 'behaviour requirement' is not infringed
25. CG67849

    Circumstances in which the 'behaviour requirement' is not infringed
26. CG67850

    The 'controlling interest requirement'
27. CG67855

    The 'limited participation requirement'
28. CG67856

    Calculating the 'participator fraction'
29. CG67860

    In the next tax year following that in which there was a disposal by P of shares in C
30. CG67861

    After the end of the next tax year following that in which there was a disposal by P of shares in C
31. CG67862

    Transitional rules
32. CG67865

    Relief for deemed disposals under TCGA92/S71
33. CG67866

    In the next tax year following that in which the deemed disposal took place
34. CG67870

    Identification of shares
35. CG67875

    Defining significant and controlling interests
36. CG67876

    Defining significant and controlling interests: further definitions
37. CG67880

    Transitional provisions
38. CG67890

    Glossary