Part IV

Shares, securities, options etc.
Chapter III

Miscellaneous provisions relating to commodities, futures, options and other securities

Deemed disposals at a loss under section 564(4) of ITTOIA 2005
148C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. IV: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)
Ss. 148A-148C 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. 8