[236K Further provision about the equality requirement]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[236K  Further provision about the equality requirement]

[(1)     The requirement in section 236J(1)(a) (“the equality requirement”) is not infringed by the trusts by reason only that they—

(a)     permit the settled property to be applied, where an eligible employee has died, as if a surviving spouse, civil partner or dependant of the deceased person were the eligible employee (and continued to be employed) for a period of 12 months, or such shorter period as the trusts may provide, starting with the time of death,

(b)     prevent the settled property being applied for the benefit of persons who have not been eligible employees for a continuous period of 12

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