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Legislation
Income Tax Act 2007

Crossheading Disposals

  • Section 257R Disposal of whole or part of the investment
  • Section 257RA Cases where maximum relief not obtained
  • Section 257RB Call options
  • Section 257RC Put options
  1. Income Tax Act 2007
  2. /
  3. /CHAPTER 7 Withdrawal or reduction of SI relief

Crossheading Disposals

From legislation.gov.uk

Contents

  1. Section 257R Disposal of whole or part of the investment
  2. Section 257RA Cases where maximum relief not obtained
  3. Section 257RB Call options
  4. Section 257RC Put options
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