Statute
Section 211 — Income Tax Act 2007: Call options
Text of the provision Official document
Call options 211 1 This section applies if the investor grants an option which, if exercised, would bind the investor to sell any of the relevant shares.
2 The grant of the option is treated for the purposes of section 209 as a disposal of the shares to which the option relates.
3 Nothing in this section prejudices section 177 (no pre-arranged exits).
Official source: legislation.gov.uk
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