MiscellaneousU.K.
35Exercise of options etcU.K.
Schedule 5 (which makes provision, for the purposes of the taxation of chargeable gains, in relation to options) has effect.
F136Notional transfers within a groupU.K.
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Textual Amendments
F1S. 36 omitted (with effect in accordance with Sch. 12 para. 5 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 12 para. 4(d)