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    <title>Charge of commodities transaction tax</title>
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    <description>Commodities transaction tax is levied on specified taxable commodities transactions effective from 1 April 2018, charging tax on the value of listed transactions and specifying whether the seller or the purchaser is liable. The statutory table identifies taxable events-sales of commodity derivatives, derivatives based on prices or indices, options on commodity derivatives, and options in goods-and distinguishes exercise outcomes that affect liability and the applicable charge.</description>
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      <description>Commodities transaction tax is levied on specified taxable commodities transactions effective from 1 April 2018, charging tax on the value of listed transactions and specifying whether the seller or the purchaser is liable. The statutory table identifies taxable events-sales of commodity derivatives, derivatives based on prices or indices, options on commodity derivatives, and options in goods-and distinguishes exercise outcomes that affect liability and the applicable charge.</description>
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