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Part 2 Derivative contractsF1

United Kingdom Repealed

  1. 2Derivative contracts and relevant contracts
  2. 2ANon-financial contracts with embedded derivatives
  3. 2BHybrid derivatives
  4. 3Contracts to satisfy accounting requirements etc
  5. 4Contracts excluded by virtue of their underlying subject matter
  6. 4AContracts which become derivative contracts: chargeable assets
  7. 4BParagraph 4B
  8. 4DTreatment of credits and debits on former chargeable asset
  9. 5Paragraph 5
  10. 5AParagraph 5A
  11. 6Paragraph 6
  12. 7Paragraph 7
  13. 8Paragraph 8
  14. 9Underlying subject matter which is subordinate or of small value disregarded
  15. 10Paragraph 10
  16. 11Meaning of “underlying subject matter”
  17. 12Definition of terms relating to derivative contracts
  18. 13Power to amend paragraphs 2 to 12 and Part 9

Annotations

Textual amendments

F1

Sch. 26 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 543, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)