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This guide explains employee share and security schemes and Capital Gains Tax. It explains:
approved Share Incentive Plans (SIPs)
other approved schemes
transfers to Individual Savings Accounts (ISAs)
transfers to certain pension schemes
Enterprise Management Incentives (EMIs)
unapproved share schemes
same day share acquisitions (after 5 April 2002)
relief on certain disposals of unlisted shares to an approved share incentive plan