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SCHEDULES

SCHEDULE 5U.K.Chargeable gains: options

Part 3 U.K.Commencement

CommencementU.K.

6(1)The amendments made by paragraphs 1 to 3 have effect in relation to cases where the option in question is exercised on or after 2nd December 2004 (whenever the option was acquired).U.K.

(2)The amendments made by paragraphs 4 and 5 have effect in relation to options granted on or after 2nd December 2004.