114 Consideration for options[: corporation tax]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

114  Consideration for options[: corporation tax]

[(A1)     This section has effect for the purposes of corporation tax.]

(1)     If, in a case where section 110(8)(b) applies, the increase in the qualifying expenditure is, in whole or in part, attributable to the cost of acquiring an option binding the grantor

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