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Legislation
Finance (No. 2) Act 2005

Crossheading Miscellaneous

  • Section 35 Exercise of options etc
  • Section 36 Notional transfers within a group
  1. Miscellaneous
  2. Exercise of options etc

Section 35 | Exercise of options etc

From legislation.gov.uk

Schedule 5 (which makes provision, for the purposes of the taxation of chargeable gains, in relation to options) has effect.

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