Taxes Consolidation Act 1997 Schedule 12 paragraph 16

Transfer requirements and time limit

Paragraph 16 of Schedule 12 sets out the requirements governing how and when trustees of an employee share ownership trust must transfer securities to beneficiaries, including the qualifying terms that must be satisfied and the time limit for transfers.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.