Taxes Consolidation Act 1997 Schedule 12 paragraph 2

Approval of an employee share ownership trust (ESOT)

Paragraph 2 of Schedule 12 sets out the process by which the Revenue Commissioners approve an employee share ownership trust as a qualifying employee share ownership trust, including restrictions where the founding company is part of a group.

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.