CG67821 - Reliefs: employee-ownership trusts: conditions: the 'trading requirement'
TCGA92/S236H(4)(a)
Provides that C must meet the ‘trading requirement’, see CG67830,
- at the time of the disposal and
- for the remainder of the tax year in which that time falls.
TCGA92/S236I(1)
C meets the ‘trading requirement’ if it is