Finance Act 2002 Part 2 — Derivative contracts

Derivative contracts and relevant contracts

2

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Non-financial contracts with embedded derivatives

2A

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Hybrid derivatives

2B

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Contracts to satisfy accounting requirements etc

3

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Contracts excluded by virtue of their underlying subject matter

4

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Contracts which become derivative contracts: chargeable assets

4A

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Contracts which become derivative contracts: chargeable assets

4B

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Treatment of credits and debits on former chargeable asset

4D

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5

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5A

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6

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7

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8

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Underlying subject matter which is subordinate or of small value disregarded

9

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10

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Meaning of “underlying subject matter”

11

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Definition of terms relating to derivative contracts

12

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Power to amend paragraphs 2 to 12 and Part 9

13

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