Direct Tax Acts, Finance Act 2022
511A Shares acquired from an employee share ownership trust
FA98 s36; FA02 s13(1)
[(1) This section applies where, on or after the passing of the Finance Act, 1998—
(a) the trustees of an approve...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.