Part 3 Transactions to be treated as entered into otherwise than in the course of a trade

United Kingdom

1. 32Treatment of transactions carried out by investment trusts
2. 33Meaning of “investment transaction”
3. 34Meaning of “relevant contract”
4. 35Meaning of “relevant contract”: options
5. 36Meaning of “relevant contract”: futures
6. 37Options and futures: further provisions
7. 38Meaning of “relevant contract”: contracts for difference
8. 39Interpretation of regulation 33(c)
9. 40Meaning of “units in a collective investment scheme”
10. 41Meaning of “transaction in a carbon emission trading product”