Corporation Tax Act 2009

582“Contract for differences”U.K.
This section has no associated Explanatory Notes

(1)In this Part “contract for differences” means a contract the purpose or pretended purpose of which is to make a profit or avoid a loss by reference to fluctuations in—

(a)the value or price of property described in the contract, or

(b)an index or other factor designated in the contract.

(2)But none of the following is a contract for differences—

(a)an option,

(b)a future,

(c)a contract of insurance,

(d)a capital redemption policy,

(e)a contract of indemnity,

(f)a guarantee,

(g)a warranty, or

(h)a loan relationship.

(3)For the purposes of subsection (1)(b), an index or factor may be determined by reference to any matter.