Chapter CG55512
Published date | 12 March 2016 |
Record Number | CG55512 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
Section 144 (8)(b) defines a `traded option’ as an option which, at the time of its abandonment or other disposal, is listed on a recognised stock exchange or a recognised futures exchange.
See CG50275 for the definition of recognised stock exchange, and CG56120 for a list of recognised futures exchange.
A traded option is precisely what its name implies. It is an option which is intended to be bought and sold in a traded options market. Investors and speculators hope to make a return by dealing in the options rather than the underlying assets.
You are likely to see traded options which are dealt in on the London International Financial Futures and Options Exchange (LIFFE). LIFFE is now...
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