SCHEDULES

SCHEDULE 10Tax

Part 2 Provisions relating to Part 5

Income Tax and Corporation Tax

I18Futures and options

In the case of a Part 5 transfer of property consisting of futures or options (within the meaning of F2section 562 of ITTOIA 2005), it is not to be treated as a disposal of the futures or options for the purposes of F1Chapter 12 of Part 4 of that Act.