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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading When disposals of futures and options occur

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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

When disposals of futures and options occur
Deemed disposal where futures run to delivery or options are exercised

Section 564 | Deemed disposal where futures run to delivery or options are exercised

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed