Chapter III – Miscellaneous provisions relating to commodities, futures, options and other securities (ss 141-151G)

Contents

Section 141 – Stock dividends: consideration for new holding [TCGA 1992 s 141] Section commentary
Section 142 – Capital gains on stock dividends [TCGA 1992 s 142] Section commentary
Section 142A – REITs: chargeable gains on stock dividends [TCGA 1992 s 142A] Section commentary
Section 143 – Commodity and financial futures and qualifying options [TCGA 1992 s 143] Section commentary
Section 144 – Options and forfeited deposits [TCGA 1992 s 144] Section commentary
Section 144ZA – Application of market value rule in case of exercise of option [TCGA 1992 s 144ZA] Section commentary
Section 144ZB – Exception to rule in section 144ZA [TCGA 1992 s 144ZB] Section commentary
Section 144ZC – Section 144ZB: non-commercial exercise of option [TCGA 1992 s 144ZC] Section commentary
Section 144ZD – Section 144ZB: alteration of value to obtain tax advantage [TCGA 1992 s 144ZD] Section commentary
Section 144A – Cash-settled options [TCGA 1992 s 144A] Section commentary
Section 145 – Call options: indexation allowance [TCGA 1992 s 145] Section commentary
Section 146 – Options: application of rules as to wasting assets [TCGA 1992 s 146] Section commentary
Section 147 – Quoted options treated as part of new holdings [TCGA 1992 s 147] Section commentary
Section 148 – Traded options: closing purchases [TCGA 1992 s 148] Section commentary
Section 148A – Futures and options involving guaranteed returns [TCGA 1992 s 148A] Section commentary
Section 148B – Deemed disposals at a gain under section 564(4) of ITTOIA 2005 [TCGA 1992 s 148B] Section commentary
Section 148C – Deemed disposals at a loss under section 564(4) of ITTOIA 2005 [TCGA 1992 s 148C] Section commentary
Section 149 – Rights to acquire qualifying shares [TCGA 1992 s 149] Section commentary
Section 149A – Employment-related securities options [TCGA 1992 s 149A] Section commentary
Section 149AA – Restricted and convertible employment-related securities [TCGA 1992 s 149AA] Section commentary
Section 149AB – Shares in research institution spin-out companies [TCGA 1992 s 149AB] Section commentary
Section 149B – Employee incentive schemes: conditional interests in shares [TCGA 1992 s 149B] Section commentary
Section 149C – Priority share allocations [TCGA 1992 s 149C] Section commentary
Section 150 – Business expansion schemes [TCGA 1992 s 150] Section commentary
Section 150A – Enterprise investment schemes [TCGA 1992 s 150A] Section commentary
Section 150B – Enterprise investment scheme: reduction of relief [TCGA 1992 s 150B] Section commentary
Section 150C – Enterprise investment scheme: re-investment [TCGA 1992 s 150C] Section commentary
Section 150D – Enterprise investment scheme: application of taper relief [TCGA 1992 s 150D] Section commentary
Section 150E – Seed enterprise investment scheme [TCGA 1992 s 150E] Section commentary
Section 150F – Seed enterprise investment scheme: reduction of relief [TCGA 1992 s 150F] Section commentary
Section 150G – Seed enterprise investment scheme: re-investment [TCGA 1992 s 150G] Section commentary
Section 151 – Personal equity plans [TCGA 1992 s 151] Section commentary
Section 151A – Venture capital trusts: reliefs. [TCGA 1992 s 151A] Section commentary
Section 151B – Venture capital trusts: supplementary [TCGA 1992 s 151B] Section commentary
Section 151BA – CITR: identification of securities or shares on a disposal [TCGA 1992 s 151BA] Section commentary
Section 151BB – CITR: rights issues etc. [TCGA 1992 s 151BB] Section commentary
Section 151BC – CITR: company reconstructions etc. [TCGA 1992 s 151BC] Section commentary
Section 151C – Strips: manipulation of price: associated payment giving rise to loss [TCGA 1992 s 151C] Section commentary
Section 151D – Corporate strips: manipulation of price: associated payment giving rise to loss [TCGA 1992 s 151D] Section commentary
Section 151E – Exchange gains and losses from loan relationships: regulations [TCGA 1992 s 151E] Section commentary
Section 151F – Treatment of alternative finance arrangements [TCGA 1992 s 151F] Section commentary
Section 151G – Regulations where non-qualifying shares conditions altered [TCGA 1992 s 151G] Section commentary

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