Section 236C: Only first £50,000 of shares under associated agreements to be exempt

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

Taxation of Chargeable Gains Act 1992
- Section 236B: Exemption for employee shareholder shares
- Section 236D: Shares not exempt if shareholder or connected person has material interest in company

Part VII: Other property, businesses, investments etc.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

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