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Finance Act 2013
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13(1)ITTOIA 2005 is amended as follows.U.K.
(2)Omit Chapter 12 of Part 4 (disposals of futures and options involving guaranteed returns).
(3)In section 687(2) (application of charge to tax), at the end insert “ or to income falling within Chapter 2A of Part 4 ”.
(4)In Schedule 1 (consequential amendments), omit paragraph 435.
(5)In Schedule 2 (transitionals and savings), omit paragraph 95.
(6)In Schedule 4 (abbreviations and defined expressions), omit the entry for “future (in Chapter 12 of Part 4)”.
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