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Legislation
Finance Act 1997

Crossheading Investments etc.

  • Section 74 Enterprise investment scheme.
  • Section 75 Venture capital trusts.
  • Section 76 Stock lending and manufactured payments.
  • Section 77 Bond washing and repos.
  • Section 78 National Savings Bank interest.
  • Section 79 Payments under certain life insurance policies.
  • Section 80 Futures and options: transactions with guaranteed returns.
  1. Investments etc.
  2. Futures and options: transactions with guaranteed returns.

Section 80 | Futures and options: transactions with guaranteed returns.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)RepealedF1

(2)RepealedF1

(3)RepealedF1

(4)RepealedF1

(5)RepealedF2

(6)RepealedF2

(7)RepealedF3

Notes

  1. F1

    S. 80(1)-(4) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

  2. F2

    S. 80(5)(6) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  3. F3

    S. 80(7) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

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