Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 4 U.K. Savings and investment income

F1 Chapter 12 U.K. Disposals of futures and options involving guaranteed returns

Textual Amendments

F1 Pt. 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 involve guaranteed returns U.K.

559 When disposals involve guaranteed returns U.K.

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Textual Amendments

F1 Pt. 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)