Part 7 Derivative contractsC1C2C3C4
United Kingdom
- 1Introduction
- 2Contracts to which this Part applies
- 3Credits and debits to be brought into account: general
- 4Further provision about credits and debits to be brought into account
- 5Continuity of treatment on transfers within groups
- 6Special kinds of company
- 7Chargeable gains arising in relation to derivative contracts
- 8Further provision about chargeable gains and derivative contracts
- 9European cross-border transfers of business
- 10European cross-border mergers
- 11Tax avoidance
- 12Priority rules
- 13General and supplementary provisions
Annotations
Modifications
- C1
Pt. 7 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)
- C2
Pt. 7 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)
- C3
Pt. 7 modified by 2007 c. 3, s. 809FZZ(8) (as inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(2))
- C4
Pt. 7 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(6) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)