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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax under Chapter 12

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Section 555 Charge to tax under Chapter 12
Section 556 Income charged
Section 557 Person liable
Section 558 Meaning of “future”, “option” etc.

Income Tax (Trading and Other Income) Act 2005
Chapter 12 Disposals of futures and options involving guaranteed returns

Crossheading Charge to tax under Chapter 12

From legislation.gov.uk

Contents

Section 555 Charge to tax under Chapter 12
Section 556 Income charged
Section 557 Person liable
Section 558 Meaning of “future”, “option” etc.

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