Chapter III – Miscellaneous Provisions Relating to Commodities, Futures, Options and Other Securities (s. 141)
Contents:
- 141 Stock dividends: consideration for new holding
- 142 Capital gains on stock dividends
- 142A REITs: chargeable gains on stock dividends
- 143 Commodity and financial futures and qualifying options
- 144 Options and forfeited deposits
- 144ZA Application of market value rule in case of exercise of option
- 144ZB Exception to rule in section 144ZA
- 144ZC Section 144ZB: non-commercial exercise of option
- 144ZD Section 144ZB: alteration of value to obtain tax advantage
- 144A Cash-settled options
- 145 Call options: indexation allowance
- 146 Options: application of rules as to wasting assets
- 147 Quoted options treated as part of new holdings
- 148 Traded options: closing purchases
- 148A Futures and options involving guaranteed returns
- 148B Deemed disposals at a gain under section 564(4) of ITTOIA 2005
- 148C Deemed disposals at a loss under section 564(4) of ITTOIA 2005
- 149 Rights to acquire qualifying shares
- 149A Employment-related securities options
- 149AA Restricted and convertible employment-related securities and employee shareholder shares
- 149AB Shares in research institution spin-out companies
- 149B Employee incentive schemes: conditional interests in shares
- 149C Priority share allocations
- 150 Business expansion schemes
- 150A Enterprise investment schemes
- 150B Enterprise investment scheme: reduction of EIS relief
- 150C Enterprise investment scheme: re-investment
- 150D Enterprise investment scheme: application of taper relief
- 150E Seed enterprise investment scheme
- 150F Seed enterprise investment scheme: reduction of relief
- 150G Seed enterprise investment scheme: re-investment
- 151 Personal equity plans
- 151A Venture capital trusts: reliefs
- 151B Venture capital trusts: supplementary
- 151BA CITR: identification of securities or shares on a disposal
- 151BB CITR: rights issues etc
- 151BC CITR: company reconstructions etc
- 151C Strips: manipulation of price: associated payment giving rise to loss
- 151D Corporate strips: manipulation of price: associated payment giving rise to loss
- 151E Exchange gains and losses from loan relationships: regulations
- 151F Treatment of alternative finance arrangements
- 151G Regulations where non-qualifying shares conditions altered