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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 12 Disposals of futures and options involving guaranteed returns

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Crossheading Charge to tax under Chapter 12
Crossheading When disposals involve guaranteed returns
Crossheading When disposals of futures and options occur
Crossheading Losses
Crossheading Trustees
Crossheading Transfer of assets abroad

Part 4 Savings and investment income
Chapter 12 Disposals of futures and options involving guaranteed returns

Chapter 12 Disposals of futures and options involving guaranteed returns

From legislation.gov.uk

Contents

Crossheading Charge to tax under Chapter 12
Crossheading When disposals involve guaranteed returns
Crossheading When disposals of futures and options occur
Crossheading Losses
Crossheading Trustees
Crossheading Transfer of assets abroad