{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-984",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-984.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/984",
  "kind": "section",
  "number": "984",
  "heading": "Meaning of “financial instrument”",
  "text": "(1) In this Part “financial instrument” includes—\n(a) any money,\n(b) any shares or securities,\n(c) an option, future or contract for differences if its underlying subject-matter is (or is primarily) one or more financial instruments, and\n(d) an instrument the underlying subject-matter of which is (or is primarily) creditworthiness.\n(2) For the purposes of subsection (1) if the effect of an instrument depends on an index or factor, the “underlying” subject-matter of the instrument is the matter by reference to which the index or factor is determined.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/984",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}