[659A Futures and options]
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

[659A  Futures and options]

[(1)     For the purposes of sections . . . 613(4), 614(3) and (4). . .—

(a)     “investments” (or “investment”) includes futures contracts and options contracts, and

(b)     income derived

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