Statute
Section 257RB — Finance Act 2014: Call options
Text of the provision Official document
Call options 257RB 1 This section applies if the investor grants an option which, if exercised, would bind the investor to sell the whole or part of investment.
2 The grant of the option is treated for the purposes of section 257R as a disposal—
a of the investment, or b (as the case may be) of the part of the investment to which the option relates.
3 Nothing in this section prejudices section 257LB (no pre-arranged exits).
Official source: legislation.gov.uk
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