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Chapter 7 Chargeable gains arising in relation to derivative contracts

United Kingdom

  1. Introduction
  2. Some credits and debits not to be brought into account under Part 5
  3. Some derivative contracts to be taxed on a chargeable gains basis
  4. Derivative contracts to which sections 640 and 641 apply
  5. Some credits and debits not to be brought into account under Part 3 or 5
  6. Issuers of securities with embedded derivatives: deemed options
  7. Issuers of securities with embedded derivatives: deemed contracts for differences
  8. Interpretation

Notes on Part 7

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)