SCHEDULES
F1SCHEDULE 26Derivative contracts
F1Part 9Miscellaneous
F143AContracts which become derivative contracts
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F143BContracts which cease to be derivative contracts
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F144
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F145
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F145ADerivative contracts which are to be taxed on a chargeable gains basis
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F145BCarry back of net losses on derivative contracts to which paragraph 45A applies
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F145CDerivative contracts relating to land or certain tangible movable property
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F145DCreditor relationships: embedded derivatives which are options
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F145EExclusions from paragraph 45D
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F145FCreditor relationships: embedded derivatives which are exactly tracking contracts for differences
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F145FACreditor relationships: existing assets
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F145GProperty based total return swaps
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F145HTreatment of net gains and losses on terminal exercise of option
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F145HZATreatment of net gains and losses on disposal of certain embedded derivatives
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F145HA Treatment of credits and debits on terminal exercise of non-embedded option or running to delivery of future
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F145H
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F145IIndex-linked gilt-edged securities with embedded contracts for differences
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F145JIssuers of securities with embedded derivatives: deemed options
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F145JAIssuers of securities with embedded derivatives: equity instruments
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F145KIssuers of securities with embedded derivatives: deemed contracts for differences
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F145KASecurities with embedded options: existing liabilities
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F145LDerivatives not embedded in a loan relationship
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F145LAElections under paragraph 45L(2A): further provisions
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F145MTreatment of host contract as a loan relationship
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F146Contracts where part of underlying subject matter of excluded type
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F147
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F148
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F148A
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F149Partnerships involving companies
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F150Partnerships involving companies: use of fair value accounting
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F150AAdjustment on company changing to international accounting standards
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F151Prevention of deduction of tax
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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)