# Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 91: Application of Chapter II to quoted options.

Extent: E+W+S+N.I.

The preceding provisions of this Chapter have effect subject to section 139 below (quoted option to be regarded for the purposes of this Chapter as the shares which could be acquired by exercising the option).

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Source: https://www.legislation.gov.uk/ukpga/1979/14/section/91 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.