http://www.legislation.gov.uk/ukpga/1994/9/section/102
Finance Act 1994
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
1994-05-03
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2024-05-20
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2024-02-22
Finance Act 1994
s. 16A(2)(g)
Finance (No. 2) Act 2023
Sch. 13
para. 28
s. 120(2)
Finance Act 1994
s. 160(2)-(7)
Finance (No. 2) Act 2017
Sch. 5
para. 1
Sch. 5
paras. 27
32-34
Finance Act 1994
Sch. 5
para. 2(1)(pa)
The Customs (Amendment) (EU Exit) Regulations 2022
reg. 4
reg. 1
Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
Employee share ownership trusts
102 Employee share ownership trusts.
Schedule 13 to this Act (which contains provisions about employee share ownership trusts) shall have effect.