Age

Appropriate allowance

Appropriate percentage

Appropriated shares

Capital gains tax

General provisions

Unit trust schemes

Capital receipts

Company reconstructions

Disposals

Eligibility of individuals

Excess shares

Limit on share values

Notice of appropriation

Participants

Contractual obligation

Period of retention

Salary

PAYE

Period of retention

Personal representatives

Phasing out

Qualifying corporate bonds

Release date

Rights issues

Scheme shares

Employer companies

Restriction on type

Share option schemes

Trustees

Capital receipt, entitlement

Directions to

Disposal, prohibited

Establishment

Money and rights, obligations

Records and information, obligations

Unauthorised shares

Unit trust scheme

Unit trust schemes

Value of disposal proceeds

Workers' co-operative