Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 144ZC
Section 144ZB: non-commercial exercise of option
Section 144ZC defines what constitutes a "non-commercial" exercise of an option for the purposes of the rules in section 144ZB concerning options over assets.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.