CG67821 - Reliefs: employee-ownership trusts: conditions: the 'trading requirement'

TCGA92/S236H(4)(a)

Provides that C must meet the 바카라 사이트˜trading requirement바카라 사이트™, see CG67830,

  • at the time of the disposal and
  • for the remainder of the tax year in which that time falls.

TCGA92/S236I(1)

C meets the 바카라 사이트˜trading requirement바카라 사이트™ if it is

  • a trading company that is not a member of a group, see CG67830, or
  • the principal company of a trading group, see CG67831.