Chapter 8 Further provision about chargeable gains and derivative contracts
From legislation.gov.uk
Contents
- Crossheading Company ceasing to be party to certain contracts
- Crossheading Contracts ceasing to be derivative contracts
- Crossheading Carry back of net losses on certain derivative contracts
- Crossheading Issuers of securities with embedded derivatives: equity instruments
- Crossheading Treatment of shares acquired in certain circumstances
- Crossheading Treatment of net gains and losses on exercise of option
- Crossheading Treatment of net gains and losses on disposal of certain embedded derivatives