This guidance applies to periods of account starting on or after 1 January 2015.

Regulations 6B-6D: transfers within groups


If a derivative contract is transferred within a group, its treatment will depend upon whether regulation 7, 8 or 9 previously applied to that contract. Regulation 6B applies to elections into regulations 7 and 8, regulation 6C to elections into regulation 9 and regulation 6D where no election has been made.

If a company transfers a derivative contract which it has elected for the Disregard Regulations to apply to, and CTA09/S625 would apply but for CTA09/S628, then:

S625 will apply instead of S628

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