CG67845 - Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'trusts for benefit of employees' condition

TCGA92/S236L(1)(b)(i)

This condition is met if, on 10 December 2013, IHTA84/S86 applied to the settled property. That legislation deals with trusts for the benefit of employees, about which guidance is given at IHTM42901.