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 144ZD
Section 144ZB: alteration of value to obtain tax advantage
Section 144ZD is an anti-avoidance rule that prevents the normal option exercise treatment under section 144ZB from applying where the value of the option's underlying subject matter has been deliberately altered through arrangements designed to obtain a capital gains tax or corporation tax advantage.
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.