Financial instruments
– see also Derivative contracts
Anti-avoidance provisions
Abolition of requirements for direction
Legislation/Regulatory –
FA98 s. 109(5)
Generally
Legislation/Regulatory –
FA2003 s. 177
Currency contracts and options
Accounting rate and final payment rate
Legislation/Regulatory –
FA2003 s. 177
Anti-avoidance provisions
Legislation/Regulatory –
FA2003 s. 177
Interest, exception from duty to deduct tax
Legislation/Regulatory –
ITA2007 s. 885
Lloyd's underwriters
Legislation/Regulatory –
FA94 s. 226(3)
Meaning
Legislation/Regulatory –
ITA2007 s. 984
Non-corporates holding swaps
Legislation/Regulatory –
IRInt. 253
Qualifying contracts, unallowable purposes
Legislation/Regulatory –
FA2002 s. 69