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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading When disposals of futures and options occur

  • Section 562 When disposals of futures and options occur: general
  • Section 563 Timing of certain grants of options where related disposals occur later
  • Section 564 Deemed disposal where futures run to delivery or options are exercised
  • Section 565 Interpretation of section 564
  • Section 566 When transactions are related
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 12 Disposals of futures and options involving guaranteed returns

Crossheading When disposals of futures and options occur

From legislation.gov.uk

Contents

  1. Section 562 When disposals of futures and options occur: general
  2. Section 563 Timing of certain grants of options where related disposals occur later
  3. Section 564 Deemed disposal where futures run to delivery or options are exercised
  4. Section 565 Interpretation of section 564
  5. Section 566 When transactions are related
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