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HMRC internal manual

Inheritance Tax Manual

Employee benefit trusts: property leaving employee benefit trusts: approved Share Ownership Plans

If the trusts of the employee benefit trust are those of a share incentive plan under ITEPA03/Sch2 (IHTM42941), IHTA84/S72(4A) specifically waives the charge under IHTA84/S72(3)(b) on an appropriation of shares under of the scheme.