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Paragraph 10 Adjustments in respect of an undiversified contract for differences or a contract or asset having the effect of a derivative contract

Original text. Later amendments are not shown.

The amount arrived at in accordance with paragraphs 6 to 9 above shall be increased or decreased by an amount representing the value of assets which the company is deemed to have acquired or disposed of under—

(a)

an undiversified contract for differences; or

(b)

a contract or asset other than a diversified contract for differences which has the effect of a derivative contract.