(a) In this subsection, "financial futures" and "traded options" mean respectively financial futures and traded options for the time being dealt in or quoted on any futures exchange or any stock exchange, whether or not that exchange is situated in the State.
(b) For the purposes of subsection (2), a contract entered into in the course of dealing in financial futures or traded options shall be regarded as an investment.
(2) A gain shall not be a chargeable gain if accruing to a person from the person's disposal of assets held by that person as part of a fund approved under section 774, 784(4) or 785(5) or held by that person as PRSA assets (within the meaning of section 787A) or PEPP assets (within the meaning of Chapter 2D of Part 30).
(2A) A gain shall not be a chargeable gain if accruing to a person who is exempt from income tax under section 790B.
(3) Where part only of a fund is approved under a section referred to in subsection (2), the gain shall be exempt from being a charg
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