145 Call options: indexation allowance
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

145  Call options: indexation allowance

(1)     This section applies [. . .] where, on a disposal to which section 53 applies, the relevant allowable expenditure includes both—

(a)     the cost of acquiring an option binding the grantor to sell (“the option consideration”); and

(b)     the cost of acquiring

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