# Finance Act 2002, Section 83: Derivative contracts

Extent: E+W+S+N.I.

(1) The following shall have effect—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Schedule 27 to this Act (which makes minor and consequential amendments relating to the taxation of derivative contracts); and
(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).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) This section has effect in relation to accounting periods beginning on or after 1st October 2002.
(4) Subsection (3) is subject to any specific provision of Schedule 28.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/section/83 (the official version)
Page: https://openlegislation.uk/finance-act-2002/section-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.