Claimant

Claims

Limited participation requirement

Persons other than a company

Related disposals

Clawback of relief

Deemed disposals

Deemed disposals and reacquisitions by trustees

Identification rules

Company

Ordinary share capital

Trading requirement

Generally

Ownership trusts

Trust

All-employee benefit requirement

Authorised transfers

Behaviour requirement

Controlling interest requirement

Eligible employees

Equality requirement

Grandfathering provisions

Significant and controlling interests

Significant interest