– see also Employee share schemes

Age

Legislation/Regulatory – ICTA88 Sch. 10, para. 3A

Appropriate allowance

Legislation/Regulatory – ICTA88 s. 186(12)

Appropriate percentage

Legislation/Regulatory – FA96 s. 117(3) ; ICTA88 Sch. 10, para. 3

Appropriated shares

Legislation/Regulatory – ICTA88 s. 186(2)

Capital gains tax

General provisions

Legislation/Regulatory – TCGA92 s. 238
HMRC Guidance – CG56470

Unit trust schemes

Legislation/Regulatory – SI 1988/266 reg. 3

Capital receipts

Legislation/Regulatory – ICTA88 s. 186(3), Sch. 10, para. 4

Company reconstructions

Legislation/Regulatory – ICTA88 Sch. 10, para. 5

Disposals

Legislation/Regulatory – ICTA88 s. 186(9), (10), 187(8)

Eligibility of individuals

Legislation/Regulatory – ICTA88 Sch. 9, para. 35, 36

Excess shares

Legislation/Regulatory – ICTA88 Sch. 10, para. 6

Limit on share values

Legislation/Regulatory – ICTA88 Sch. 9, para. 30(3)

Notice of appropriation

Legislation/Regulatory – ICTA88 Sch. 9, para. 31

Participants

Contractual obligation

Legislation/Regulatory – ICTA88 Sch. 10, para. 1

Period of retention

Legislation/Regulatory – ICTA88 Sch. 10, para. 2

Salary

Legislation/Regulatory – ICTA88 s. 187(5)

PAYE

Legislation/Regulatory – ICTA88 Sch. 10, para. 7

Period of retention

Legislation/Regulatory – ICTA88 Sch. 10, para. 2

Personal representatives

Legislation/Regulatory – ICTA88 Sch. 10, para. 1(2)

Phasing out

Legislation/Regulatory – FA2000 s. 49
HMRC Guidance – CG56470 ; ESM8080

Qualifying corporate bonds

Legislation/Regulatory – FA94 s. 101(6)-(14)

Release date

Legislation/Regulatory – FA96 s. 116(2), (3)

Rights issues

Legislation/Regulatory – ICTA88 s. 186(8)

Scheme shares

Employer companies

Legislation/Regulatory – FA2000 s. 52(5), (6)

Restriction on type

Legislation/Regulatory – FA2000 s. 52(5), (6)

Share option schemes

Commentary – Tax Reporter ¶565-000

Trustees

Capital receipt, entitlement

Legislation/Regulatory – ICTA88 Sch. 10, para. 5(6)

Directions to

Legislation/Regulatory – ICTA88 s. 187(9)

Disposal, prohibited

Legislation/Regulatory – ICTA88 Sch. 9, para. 32

Establishment

Legislation/Regulatory – ICTA88 Sch. 9, para. 30(1)

Money and rights, obligations

Legislation/Regulatory – ICTA88 Sch. 9, para. 33

Records and information, obligations

Legislation/Regulatory – ICTA88 Sch. 9, para. 34 ; ITEPA2003 Sch. 7, para. 85

Unauthorised shares

Legislation/Regulatory – ICTA88 Sch. 10, para. 6

Unit trust scheme

Legislation/Regulatory – SI 1988/268

Unit trust schemes

Legislation/Regulatory – SI 1988/266

Value of disposal proceeds

Legislation/Regulatory – ICTA88 s. 186(10)

Workers' co-operative

Legislation/Regulatory – FA86 s. 24 ; ICTA88 s. 187(10)