Introduction Details of the Schedule New section 236B of TCGA: Exemption for employee shareholder shares
32.New section 236B of TCGA provides that gains on exempt employee shareholder shares are not chargeable gains when the shares are disposed of by the person who acquired them under an employee shareholder agreement, and defines exempt employee shareholder shares as employee shareholder shares which meet the further requirements in new sections 236C and 236D of TCGA.
33.New subsection (3) defines various terms used in the new sections 236B to 236G of TCGA.