Contracts for differencesU.K.
7(1)Rights under a contract which does not provide for the delivery of securities but whose purpose or pretended purpose is to secure a profit or avoid a loss by reference to fluctuations in—U.K.
(a)a share index or other similar factor connected with relevant securities;
(b)the price of particular relevant securities; or
(c)the interest rate offered on money placed on deposit.
(2)In sub-paragraph (1) “relevant securities” means any security falling within any other paragraph of this Schedule.