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Corporation Tax Act 2009

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Yn ddilys o 01/04/2009

981Exemption for gains on financial futuresU.K.

This adran has no associated Nodiadau Esboniadol

(1)No liability to corporation tax arises under this Chapter in respect of a gain arising to a company in the course of dealing in—

(a)financial futures,

(b)traded options, or

(c)financial options.

(2)The reference in subsection (1) to a gain arising in the course of dealing in financial futures includes a gain regarded as so arising under section 143(3) of TCGA 1992 (gains arising from transactions otherwise than in the course of dealing on a recognised futures exchange, involving authorised persons).

(3)In this section—

  • “financial futures” means financial futures which are for the time being dealt in on a recognised futures exchange,

  • “financial option” has the meaning given by section 144(8)(c) of TCGA 1992,

  • “recognised futures exchange” means the London International Financial Futures Exchange and any other futures exchange which is for the time being designated for the purposes of that Act by order made by the Commissioners for Her Majesty's Revenue and Customs under section 288(6) of that Act, and

  • “traded option” has the meaning given by section 144(8)(b) of that Act.

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