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Part 4U.K.Savings and investment income

F1Chapter 12U.K.Disposals of futures and options involving guaranteed returns

Textual Amendments

F1Pt. 4 Ch. 12 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 13(2)

When disposals of futures and options occurU.K.

564Deemed disposal where futures run to delivery or options are exercisedU.K.

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Textual Amendments

F1Pt. 4 Ch. 12 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 13(2)