Acquisition, rules

Associate, meaning

Beneficiaries

Borrowing by trustees

Charge to tax

Chargeable amounts

Generally

Limit

Chargeable events

Bonds owned

Generally

Replacement assets owned

Replacement property owned

Savings-related share option schemes

Control, meaning

Deductions for costs of setting up

Double charge prevention

Ending of relief

Establishment

Information

Material interest, meaning

Participator, meaning

Position after establishment of trust

Qualifying trusts

Roll-over relief

Dwelling-houses

Generally

Qualifying conditions

Special provisions

Securities

Generally

Meaning

Sums received by trustees

Tax relief

Trust deed

Beneficiaries

Body of trustees

Establishment

Functions of trustees

Rules about acquisition etc.

Securities acquired by trustees

Sums received by trustees