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Legislation
Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Quoted options

  • Section 91 Application of Chapter II to quoted options.
  1. Quoted options
  2. Application of Chapter II to quoted options.

Section 91 | Application of Chapter II to quoted options.

From legislation.gov.uk

The preceding provisions of this Chapter have effect subject to section 139 below (quoted option to be regarded for the purposes of this Chapter as the shares which could be acquired by exercising the option).

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