Finance Act 1994

Valid from 03/05/1994

151 Provisions which may be included.U.K.

(1)An interest rate contract or option, or a currency contract or option, may include provision under which the qualifying company—

(a)becomes entitled to a right to receive a payment in consideration of its entering into the contract or option, or

(b)becomes subject to a duty to make a payment in consideration of another person’s entering into the contract or option.

(2)An interest rate contract or option, or a currency contract or option, may also include provision for all or any of the following—

(a)a payment of a reasonable fee for arranging the contract or option;

(b)a payment of reasonable costs incurred in respect of the contract or option;

(c)a payment for securing, or made in consequence of, the variation or termination of the contract or option; and

(d)a payment by way of compensation for, or made in consequence of, a failure to comply with the contract or option.