Finance (No. 2) Act 2005 (c. 22)

Part 2 U.K. Income tax, corporation tax and capital gains tax

Chapter 5 U.K. Chargeable gains

Miscellaneous U.K.

35 Exercise of options etc U.K.

Schedule 5 (which makes provision, for the purposes of the taxation of chargeable gains, in relation to options) has effect.