CG67810 - Reliefs: employee-ownership trusts: claims
TCGA92/S236H(7)
Where a person P makes a claim in respect of a disposal, the claim must include
- information to identify the settlement,
- the name of C, and the address of its registered office, and
- the date of the disposal and the number of shares disposed of by P.
TCGA92/236Q(6)
Where a trustee makes a claim in respect of a deemed disposal, the claim must include
- information to identify the settlement that has become absolutely entitled to the trust property,
- the name of the company whose shares are settled property, and the address of its registered office, and
- the date of the deemed disposal and the number of shares deemed to have been disposed of by the claimant.
TCGA92/S236H(8) and S236Q(7)
These draw attention to other sections which make provision about
- events that prevent a claim being made, and
- circumstances in which a claim is revoked.