Part IV Income Tax, Corporation Tax and Capital Gains Tax

Chapter II Interest Rate and Currency Contracts

Interest rate and currency contracts and options

149 Interest rate contracts and options.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

150 Currency contracts and options.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

150A Debt contracts and options.

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

151 Provisions which may be included.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

152 Provisions which may be disregarded.

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .