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Legislation
Corporation Tax Act 2009

Crossheading Issuers of securities with embedded derivatives: deemed options

  • Section 652 Introduction to sections 653 to 655
  • Section 653 Shares issued or transferred as a result of exercise of deemed option
  • Section 654 Payment instead of disposal on exercise of deemed option
  • Section 655 Ceasing to be party to debtor relationship when deemed option not exercised
  1. Chapter 7 Chargeable gains arising in relation to derivative contracts
  2. Crossheading Issuers of securities with embedded derivatives: deemed options

Crossheading Issuers of securities with embedded derivatives: deemed options

From legislation.gov.uk

Contents

  1. Section 652 Introduction to sections 653 to 655
  2. Section 653 Shares issued or transferred as a result of exercise of deemed option
  3. Section 654 Payment instead of disposal on exercise of deemed option
  4. Section 655 Ceasing to be party to debtor relationship when deemed option not exercised
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