Commentary on Sections Overview Chapter 8: Further provision about chargeable gains and derivative contracts Section 668: Shares acquired on running of future to delivery
1857.This section makes provision equivalent to that in section 667 if shares are disposed of following their acquisition as the result of the delivery of those shares under the terms of a future. It is based on paragraph 45HA(1A), (2) and (3) of Schedule 26 to FA 2002.
1858.See the commentary on section 667.