Employees share ownership trusts (ESOTs)
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