Related Commentary  Related HMRC Manuals

236C  [Omitted by FA 2017, s. 13(4).]


S. 236C omitted by FA 2017, s. 13(4), with effect in relation to shares acquired in consideration of an employee shareholder agreement entered into on or after the relevant day (1 December 2016 or 2 December 2016 where the individual entering into an employee shareholder agreement receives the advice referred to in ERA 1996, s. 205A(6)(a) on 23 November 2016, but before 1.30 pm on that day (FA 2017, s. 13(6)–(8)). Former s. 236C read as follows:

“Only first £50,000 of shares under associated agreements to be exempt

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