Section 236A: Relief for transfers to share incentive plans

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 236: Prevention of double charge.
- Section 236B: Exemption for employee shareholder shares

Part VII: Other property, businesses, investments etc.

Schedule 7C (which makes provision for roll-over relief where shares are transferred to a Schedule 2 share incentive plan) shall have effect.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.