146 Options: application of rules as to wasting assets
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

146  Options: application of rules as to wasting assets

(1)     Section 46 shall not apply—

(a)     to a quoted option to subscribe for shares in a company, or

(b)     to a traded option, or financial option, or

(c)     to an option to acquire assets exercisable by a person intending to use them,

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