Direct Tax Acts, Finance Act 2013
540 Options and forfeited deposits
CGTA75 s47(1) to (6) and (8) to (11); FA92 s63
(1) In this section –
“quoted option” means an option which at the time of abandonment or other disposal is quot...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.