72 Limit on chargeable amount
Finance Act 1989 (1989 c 26) | Legislation

72  Limit on chargeable amount

(1)     For the purposes of this section each of the following is a chargeable event in relation to the trustees of an employee share ownership trust—

(a)     an event which is a chargeable event by virtue of section 69 above;

(b)     an event which is a chargeable event by virtue of section 71 above.

(2)     If a chargeable event (the event in question) occurs in relation to the trustees of an employee

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