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Section 238A: ... Share schemes and share incentives

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

Part VII: Other property, businesses, investments etc.

Schedule 7D ( ... share schemes and share incentives) shall have effect.

Schedule 7D relates—

in Part 1, to Schedule 2 share incentive plans (SIPs) (see section 488 of ITEPA 2003),
in Part 2, to Schedule 3 SAYE option schemes (see section 516 of that Act),
in Part 3, to Schedule 4 CSOP schemes (CSOPs) (see section 521 of that Act), ...
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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.