HC Deb 11 March 1997 vol 292 cc243-7
    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