{
  "url": "https://openlegislation.uk/finance-act-2002/section-83",
  "json_url": "https://openlegislation.uk/finance-act-2002/section-83.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "section/83",
  "kind": "section",
  "number": "83",
  "heading": "Derivative contracts",
  "text": "(1) The following shall have effect—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) Schedule 27 to this Act (which makes minor and consequential amendments relating to the taxation of derivative contracts); and\n(c) Schedule 28 to this Act (which contains transitional provisions etc in connection with the coming into force of this section and Schedules 26 and 27).\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) This section has effect in relation to accounting periods beginning on or after 1st October 2002.\n(4) Subsection (3) is subject to any specific provision of Schedule 28.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 83(1)(a) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 534, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 83(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 534, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 83 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/section/83",
    "retrieved_at": "2026-10-29T09:19:27.148984+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}