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Taxation (International and Other Provisions) Act 2010
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270Relevant dealing in financial instruments
This section has no associated Explanatory Notes
(1)In this Chapter “financial instrument” means anything that is a financial instrument for any purpose of the FSA Handbook.
(2)For the purposes of this Chapter, a dealing in a financial instrument is a “relevant dealing” if—
(a)it is a dealing other than in the capacity of a broker, and
(b)profits or losses on the dealing form part of the trading profits or losses of a business.
(3)In this section “broker” includes any person offering to sell securities to, or purchase securities from, members of the public generally.
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