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Companies Act 1985

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Changes over time for: Paragraph 81A

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No versions valid at: 27/04/2002

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Point in time view as at 27/04/2002. This version of this provision is not valid for this point in time. Help about Status

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Yn ddilys o 12/11/2004

Financial instrumentsU.K.

81AFor the purposes of this Part of this Schedule, references to “derivatives” include commodity-based contracts that give either contracting party the right to settle in cash or some other financial instrument, except when such contracts–

(a)were entered into for the purpose of, and continue to meet, the company’s expected purchase, sale or usage requirements,

(b)were designated for such purpose at their inception, and

(c)are expected to be settled by delivery of the commodity.

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