Commentary

E3.1105 Circumstances under which deferral relief is not available

Personal and employment tax

E3.1105 Circumstances under which deferral relief is not available

E3.1105 Circumstances under which deferral relief is not available

There are several circumstances under which deferral relief is not available.

CircumstanceCommentary can be found at:
Shares cease to be eligible shares for deferral relief1.E3.1106
Shares are issued under arrangements where there are pre-arranged exits2.E3.1107
Shares are issued, or the money raised by the issue is employed with disqualifying arrangements3.E3.1108
Options are issued on the shares during the relevant period4.E3.1109
Value is received by the investor during the period of restriction5. E3.1110
Value is received by other shareholders.E3.1112
There are investment linked loans.E3.1113

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial