Section 148C: Deemed disposals at a loss under section 564(4) of ITTOIA 2005

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 148B: Deemed disposals at a gain under section 564(4) of ITTOIA 2005
- Section 149: Rights to acquire qualifying shares.

Part IV: Shares, securities, options etc. — Chapter III: Miscellaneous provisions relating to commodities, futures, options and other securities

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