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Part III EXCHANGE GAINS AND LOSSES, INTEREST RATE AND CURRENCY CONTRACTS AND OPTIONS, DEBT CONTRACTS AND OPTIONS, AND RELEVANT DISCOUNTED SECURITIES

Original text. Later amendments are not shown.

  1. 7Deferral of unrealised gains
  2. 8Interest rate contracts (including options)—change in rate of interest
  3. 9Currency contracts (including options)—change in rate of interest
  4. 10Currency contracts (including options)—conversion into euro
  5. 11Debt contracts (including options)—conversion into euro
  6. 12Exchange or conversion of relevant discounted securities