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Legislation

Taxation of Chargeable Gains Act 1992

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

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

Chapter III · Miscellaneous provisions relating to commodities, futures, options and other securities
Deemed disposals at a loss under section 564(4) of ITTOIA 2005

Section 148C | Deemed disposals at a loss under section 564(4) of ITTOIA 2005

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 148A-148C omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 8