OptionsU.K.
21. Options to acquire or dispose of—
(a)a security or contractually based investment (other than one of a kind specified in this paragraph);
(b)currency of the United Kingdom or of any other country or territory;
(c)palladium, platinum, gold or silver; or
(d)an option to acquire or dispose of an investment falling within this paragraph by virtue of sub-paragraph (a), (b) or (c).