Abandonment, capital sum derived from asset

Acquisition of assets, currency, precious metals, not disregarded as payments in kind

Avoidance scheme

Composite transaction giving rise to capital loss

Money-box companies, discounted options scheme

Binding the grantor

Building society shares

Call and put option purchases, single composite transaction

Call options

Capital gains tax

Capital sum received on abandonment of an option

Cash settled


Chargeable gains

Closing out options

Computation of chargeable gains, purchase of land

Conditional contracts

Consideration for options over land, sum paid for release of covenants

Cross-options, single composite transaction, allowable loss

Currency options

Derivative contracts

Disposal of

Effective date

Employee share options


Exercise of

Alteration of value to obtain tax advantage


Market value rule, application of

Non-commercial exercise

Sale of land after death

Sale of quoted shares

Exercise of an option

Financial options

Financial options, meaning

Forfeited deposit

Forfeited deposits


Grant of

Grant of an option

Disposal of an asset

Guaranteed return

Guaranteed returns from disposals

Charge to tax

Civil proceedings for recovery of property

Deemed disposal where options are exercised

When disposals occur

Hire-purchase transactions

Indexation allowance

Interest rate options

Investment trusts

Land transactions

Loan arrangements

Loan relationships

Losses, connected persons

Market value rule

Alteration of market value

Employment-related share options


Non-commercial exercises

Summary of


Nature of an option

Offshore funds


Payment for release

Eligibility for initial or writing-down allowances

Nature of

Pension schemes

Permanent interest bearing shares

Purchase of

Put options



New holdings

Wasting assets

Quoted options

Retirement benefit schemes

Sale and repurchase agreements

Single or composite transaction, guaranteed capital loss

Stamp duty land tax

Trade, determination



Chargeable gains

Closing purchases

Exemption for gains

General provisions

Indexation allowance


Wasting assets

Traded options

Transactions in

Chargeable gains

Guaranteed returns

Transitional provisions

Wasted assets

Wasting assets