HC Deb 23 March 1987 vol 113 cc132-3

Resolved, That provision may be made—

  1. (a) for bringing gains on certain disposals of commodity futures, financial futures and options within the charge to capital gains tax or corporation tax on chargeable gains, and
  2. (b) with respect to the treatment under the Capital Gains Tax Act 1979 of certain options.—[Mr. Lawson.]