# Income Tax (Trading and Other Income) Act 2005, Paragraph 128


(1) In this Part of this Schedule “security” has the same meaning as in section 132(3)(b) of TCGA 1992.
(2) Any references in this Part of this Schedule to shares or securities include a reference to any option, warrant or other right to acquire shares or securities.
(3) In sub-paragraph (3) “warrant” has the same meaning as in paragraph 14 of Schedule 2 to FISMA 2000.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/128 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-128
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.