This guidance relates to company periods of account beginning on or after 1 January 2016
Changes to the derivative contracts provisions in F(2)A 2015
A significant change was made to the structure of the core operative provisions of CTA09/PT7 by F(2)A15. These changes follow the same pattern as for loan relationships, see CFM33005. The amended provisions apply for company accounting periods beginning on or after 1 January 2016,
In essence, the former CTA09/S595 was split into two sections.