PART 3 U.K. Transactions to be treated as entered into otherwise than in the course of a trade

Meaning of “relevant contract” U.K.

F1 34.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Regs. 33-41 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Investment Transactions (Tax) Regulations 2014 (S.I. 2014/685), regs. 1(1), 9(3)