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Finance Act 1997
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Changes over time for: Section 80
Version Superseded: 06/04/2007
Alternative versions:
- 19/03/1997- Amendment
- 06/04/2005- Amendment
- 20/07/2005
Point in time - 06/04/2007- Amendment
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Point in time view as at 20/07/2005. This version of this provision has been superseded.
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80 Futures and options: transactions with guaranteed returns.U.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)In section 469(9) of that Act (sections 686 and 687 disapplied in relation to unauthorised unit trusts), at the end there shall inserted “ except as respects income to which section 686 is treated as applying by virtue of paragraph 7 of Schedule 5AA. ”
(6)F2... this section F2... shall have effect, and be deemed to have had effect, for chargeable periods ending on or after 5th March 1997 in relation to profits and gains realised, and losses sustained, on or after that date.
F3(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 80(1)-(4) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
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