CG12318 - Options: to buy and sell
TCGA92/S144 (5)
Where the option binds a grantor both to buy and to sell, the option is to be treated as if it were two separate options with half the consideration attributed to each.
Where the option binds a grantor both to buy and to sell, the option is to be treated as if it were two separate options with half the consideration attributed to each.
