Commencement and transitional

Commentary – Tax Reporter ¶361-490

Conditions satisfied by the trust

All employee benefit requirement

Commentary – Tax Reporter ¶361-420

Conditions to be met by company

Commentary – Tax Reporter ¶361-440

Controlling interest requirement

Commentary – Tax Reporter ¶361-420

Deemed disposal and reacquisition by trustees

Commentary – Tax Reporter ¶361-480

Deemed disposals by trustees, relief for

Commentary – Tax Reporter ¶361-460

Generally

Commentary – Tax Reporter ¶361-400 ; Tax Reporter ¶364-750

Identification of shares

Commentary – Tax Reporter ¶361-490

Limited participation requirement

Commentary – Tax Reporter ¶361-450