13 Employee shareholder shares: abolition of CGT exemption
Finance Act 2017 (2017 c 10) | Legislation

13  Employee shareholder shares: abolition of CGT exemption

(1)     TCGA 1992 is amended as follows.

(2)     In section 58 (spouses and civil partners)—

(a)     in subsection (2)—

(i)     at the end of paragraph (a) insert “or”;

(ii)     omit paragraph (c) and the preceding “or”;

(b)     omit subsections (3) to (5).

(3)     In section 149AA (restricted and convertible employment-related securities and employee shareholder shares), for subsection (6A) substitute—

“(6A)     For

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