Part IV U.K. Shares, securities, options etc.

Modifications etc. (not altering text)

C1 Pt. IV: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)

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

F1 148BDeemed disposals at a gain under section 564(4) of ITTOIA 2005 U.K.

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Textual Amendments

F1 Ss. 148A-148C omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 8