– 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