3.Exchange gains or losses arising from liabilities or assets hedging shares etc.
4.Exchange gains or losses arising from derivative contracts hedging shares etc.
7.Fair value profits or losses arising from derivative contracts which are currency contracts
7A.Exchange gains or losses arising from derivative contracts hedging anticipated or future proceeds from certain issues of shares
8.Profits or losses arising from derivative contracts which are commodity contracts or debt contracts
9.Profits or losses arising from derivative contracts which are interest rate contracts
9A.(1) For the purposes of paragraph 17C(1)(a) of Schedule 26...
10.Bringing fair value profits or losses into account on currency and commodity contracts
10A.Bringing exchange gains into account on contracts to which regulation 7A applies
11.Profits and losses arising from loan relationships with embedded derivatives
13.Transitional provision: exchange losses arising from contracts to which regulation 7A applies