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Finance Act 2002

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Derivative contracts

83Derivative contracts

(1)The following shall have effect—

(a)Schedule 26 to this Act (which makes provision for the taxation of derivative contracts);

(b)Schedule 27 to this Act (which makes minor and consequential amendments relating to the taxation of derivative contracts); and

(c)Schedule 28 to this Act (which contains transitional provisions etc in connection with the coming into force of this section and Schedules 26 and 27).

(2)Sections 147 to 175 and 177 of the Finance Act 1994 (c. 9) (which make provision for the taxation of interest rate and currency contracts) shall cease to have effect.

(3)This section has effect in relation to accounting periods beginning on or after 1st October 2002.

(4)Subsection (3) is subject to any specific provision of Schedule 28.

Yn ôl i’r brig

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