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Corporation Tax Act 2009

Crossheading Treatment of net gains and losses on exercise of option

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Section 670 Treatment of net gains and losses on exercise of option
Section 671 Meaning of G, L and CV in section 670

Chapter 8 Further provision about chargeable gains and derivative contracts
Crossheading Treatment of net gains and losses on exercise of option

Crossheading Treatment of net gains and losses on exercise of option

From legislation.gov.uk

Contents

Section 670 Treatment of net gains and losses on exercise of option
Section 671 Meaning of G, L and CV in section 670