Profit sharing schemes
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