Chapter III Miscellaneous provisions relating to commodities, futures, options and other securities

United Kingdom

1. 142Capital gains on stock dividends.
2. 142AREITs: chargeable gains on stock dividends
3. 143Commodity and financial futures and qualifying options.
4. 144Options and forfeited deposits.
5. 144ZAApplication of market value rule in case of exercise of option
6. 144ZBException to rule in section 144ZA
7. 144ZCSection 144ZB: non-commercial exercise of option
8. 144ZDSection 144ZB: alteration of value to obtain tax advantage
9. 144ACash-settled options.
10. 145Call options: indexation allowance.
11. 146Options: application of rules as to wasting assets.
12. 147Quoted options treated as part of new holdings.
13. 148Traded options: closing purchases.
14. 148AFutures and options involving guaranteed returns
15. 148BDeemed disposals at a gain under section 564(4) of ITTOIA 2005
16. 148CDeemed disposals at a loss under section 564(4) of ITTOIA 2005
17. 149Rights to acquire qualifying shares.
18. 149AEmployment-related securities options
19. 149AARestricted and convertible employment-related securities and employee shareholder shares
20. 149ABShares in research institution spin-out companies
21. 149BEmployee incentive schemes: conditional interests in shares.
22. 149CPriority share allocations
23. 150Business expansion schemes.
24. 150AEnterprise investment scheme.
25. 150BEnterprise investment scheme: reduction of EIS relief.
26. 150CEnterprise investment scheme: re-investment.
27. 150DEnterprise investment scheme: application of taper relief
28. 150ESeed enterprise investment scheme
29. 150FSeed enterprise investment scheme: reduction of relief
30. 150GSeed enterprise investment scheme: re-investment
31. 151Personal equity plans.
32. 151AVenture capital trusts: reliefs.
33. 151BVenture capital trusts: supplementary.
34. 151BACITR: identification of securities or shares on a disposal
35. 151BBCITR: rights issues etc
36. 151BCCITR: company reconstructions etc
37. 151CStrips: manipulation of price: associated payment giving rise to loss
38. 151DCorporate strips: manipulation of price: associated payment giving rise to loss
39. 151EExchange gains and losses from loan relationships: regulations
40. 151FTreatment of alternative finance arrangements
41. 151GRegulations where non-qualifying shares conditions altered