Chargeable gains Chargeable gains
- 157Life insurance policies and deferred annuity contracts
- 158Application of market value rule in case of exercise of option
- 159Reporting limits and annual exempt amount
- 160Taper relief: assets qualifying as business assets
- 161Earn-out rights to be treated as securities unless contrary election
- 162Deferred unascertainable consideration: election for treatment of loss
- 163Transfers of value: attribution of gains to beneficiaries