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Chapter III Miscellaneous provisions relating to commodities, futures, options and other securities

From legislation.gov.uk

Contents

  1. Section 142 Capital gains on stock dividends.
  2. Section 142A REITs: chargeable gains on stock dividends
  3. Section 143 Commodity and financial futures and qualifying options.
  4. Section 144 Options and forfeited deposits.
  5. Section 144ZA Application of market value rule in case of exercise of option
  6. Section 144ZB Exception to rule in section 144ZA
  7. Section 144ZC Section 144ZB: non-commercial exercise of option
  8. Section 144ZD Section 144ZB: alteration of value to obtain tax advantage
  9. Section 144A Cash-settled options.
  10. Section 145 Call options: indexation allowance.
  11. Section 146 Options: application of rules as to wasting assets.
  12. Section 147 Quoted options treated as part of new holdings.
  13. Section 148 Traded options: closing purchases.
  14. Section 148A Futures and options involving guaranteed returns
  15. Section 148B Deemed disposals at a gain under section 564(4) of ITTOIA 2005
  16. Section 148C Deemed disposals at a loss under section 564(4) of ITTOIA 2005
  17. Section 149 Rights to acquire qualifying shares.
  18. Section 149A Employment-related securities options
  19. Section 149AA Restricted and convertible employment-related securities and employee shareholder shares
  20. Section 149AB Shares in research institution spin-out companies
  21. Section 149B Employee incentive schemes: conditional interests in shares.
  22. Section 149C Priority share allocations
  23. Section 150 Business expansion schemes.
  24. Section 150A Enterprise investment scheme.
  25. Section 150B Enterprise investment scheme: reduction of EIS relief.
  26. Section 150C Enterprise investment scheme: re-investment.
  27. Section 150D Enterprise investment scheme: application of taper relief
  28. Section 150E Seed enterprise investment scheme
  29. Section 150F Seed enterprise investment scheme: reduction of relief
  30. Section 150G Seed enterprise investment scheme: re-investment
  31. Section 151 Personal equity plans.
  32. Section 151A Venture capital trusts: reliefs.
  33. Section 151B Venture capital trusts: supplementary.
  34. Section 151BA CITR: identification of securities or shares on a disposal
  35. Section 151BB CITR: rights issues etc
  36. Section 151BC CITR: company reconstructions etc
  37. Section 151C Strips: manipulation of price: associated payment giving rise to loss
  38. Section 151D Corporate strips: manipulation of price: associated payment giving rise to loss
  39. Section 151E Exchange gains and losses from loan relationships: regulations
  40. Section 151F Treatment of alternative finance arrangements
  41. Section 151G Regulations where non-qualifying shares conditions altered