Schedule 28 Derivative contracts: transitional provisions etcC1

United Kingdom

1. 1Anti-avoidance: change of accounting period
2. 2Qualifying contracts to which company ceases to be party before commencement day
3. 3Qualifying contracts which become derivative contracts
4. 4Contracts which become derivative contracts: chargeable assets
5. 5Contracts: election to treat as two assets
6. 6Contracts which become derivative contracts: contracts within Schedule 5AA to the Taxes Act 1988
7. 7Interpretation