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Ann: Appendix 2A, page-5

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    Options are excised early to take advantage of the 12 month capital gains position , IE if the shares become "in the money" then the 50% cap gains tax APPLIES FROM the DATE the options are excised as the fully paid shares were issued on 17/jan 2021

    If they are then sold on the 17 jan 2022 there is 50% capital gains only payable.

    You cant be safe without a safe environment.
 
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