Chapter 7 Chargeable gains arising in relation to derivative contracts
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading Some credits and debits not to be brought into account under Part 5
- Crossheading Some derivative contracts to be taxed on a chargeable gains basis
- Crossheading Derivative contracts to which sections 640 and 641 apply
- Crossheading Some credits and debits not to be brought into account under Part 3 or 5
- Crossheading Issuers of securities with embedded derivatives: deemed options
- Crossheading Issuers of securities with embedded derivatives: deemed contracts for differences
- Crossheading Interpretation