1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Interpretation

4. 3. Exchange gains or losses arising from liabilities or assets hedging shares etc.

5. 4. Exchange gains or losses arising from derivative contracts hedging shares etc.

6. 5. Regulations 3 and 4: supplementary

7. 6. Rules about fair value profits and losses

8. 7. Fair value profits or losses arising from derivative contracts which are currency contracts

9. 8. Profits or losses arising from derivative contracts which are commodity contracts or debt contracts

10. 9. Profits or losses arising from derivative contracts which are interest rate contracts

11. 10. Bringing fair value profits or losses into account on currency and commodity contracts

12. 11. Profits and losses arising from loan relationships with embedded derivatives

13. 12. (1) For the purposes of section 85B(3) of the Finance...

14. Signature

15. Explanatory Note