CTA09/S594-610 as amended by F(2)A15

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.

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