# Proceeds of Crime Act 2002, Paragraph 8: Futures and options

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

In the case of a Part 5 transfer of property consisting of futures or options (within the meaning of section 562 of ITTOIA 2005), it is not to be treated as a disposal of the futures or options for the purposes of Chapter 12 of Part 4 of that Act.

---
Source: https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/8 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.