Employee ownership trust
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