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Finance Act 2002
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Assets entirely excluded: financial assets
75(1)This Schedule does not apply to financial assets.
(2)“Financial asset” here has the meaning it has for accounting purposes.
(3)The expression includes—
(a)money debts within the meaning of Chapter 2 of Part 4 of the Finance Act 1996 (c. 8) (loan relationships) (see section 81(2) of that Act),
(b)qualifying contracts within Chapter 2 of Part 4 of the Finance Act 1994 (c. 9) (financial instruments) (see sections 147 to 148 of that Act),
(c)contracts or policies of insurance or capital redemption policies, and
(d)rights under a collective investment scheme within the meaning of the Financial Services and Markets Act 2000 (c. 8) (see section 235 of that Act).
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