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Companies Act 1985

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Changes over time for: Paragraph 82A

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No versions valid at: 19/06/1996

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Point in time view as at 19/06/1996. This version of this provision is not valid for this point in time. Help about Status

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There are currently no known outstanding effects for the Companies Act 1985, Paragraph 82A. Help about Changes to Legislation

Valid from 12/11/2004

Financial instrumentsE+W+S

82AFor 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 in 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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