HC Deb 11 March 1997 vol 292 cc243-7
  1. 'SCHEDULE
      2. cc243-7
    1. FUTURES AND OPTIONS: TAXATION OF GUARANTEED RETURNS 12 words
      1. SCHEDULE 5AA
        1. GUARANTEED RETURNS ON TRANSACTIONS IN FUTURES AND OPTIONS
            2. cc243-4
          1. Charge to tax etc. 576 words
            2. c244
          2. Production of guaranteed return 223 words
            3. cc244-5
          3. Disposals of futures or options 568 words
            4. cc245-6
          4. The return from one or more disposals 262 words
            5. c246
          5. Related transactions 189 words
            6. c246
          6. Special rule for trusts 177 words
            7. cc246-7
          7. Transfer of assets abroad 91 words
            8. c247
          8. Apportionment in the case of insurance companies 93 words
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