SCHEDULES

F1SCHEDULE 26Derivative contracts

Annotations:
Amendments (Textual)
F1

Sch. 26 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 543, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F1Part 7Collective investment schemes

F132Authorised unit trusts: capital profits and losses

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F133Open-ended investment companies: capital profits and losses

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F134Power to amend paragraphs 32 and 33

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F135Distributing offshore funds

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F136Contracts relating to holdings in unit trust schemes, open-ended investment companies and offshore funds

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F137Contract which becomes contract to which paragraph 36 applies

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F138Investment trusts: capital profits, gains or losses

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F138AVenture capital trusts: capital profits, gains or losses

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F139Investment trusts: approval for purposes of section 842 of the Taxes Act 1988

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F140Venture capital trusts: approval for purposes of section 842AA of the Taxes Act 1988

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