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Companies Act 1985
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- UK Public General Acts
- 1985 c. 6
- SCHEDULE 9
- PART I
- CHAPTER IV
- Paragraph 82A
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No versions valid at: 19/06/1996
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- 12/11/2004- Amendment
- 19/06/1996
Point in time - Stop date 06/04/2008- Amendment
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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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