Finance Act 2002 Part 9 — Miscellaneous

Contracts which become derivative contracts

43A

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Contracts which cease to be derivative contracts

43B

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44

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45

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Derivative contracts which are to be taxed on a chargeable gains basis

45A

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Carry back of net losses on derivative contracts to which paragraph 45A applies

45B

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Derivative contracts relating to land or certain tangible movable property

45C

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Creditor relationships: embedded derivatives which are options

45D

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Exclusions from paragraph 45D

45E

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Creditor relationships: embedded derivatives which are exactly tracking contracts for differences

45F

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Property based total return swaps

45G

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Treatment of net gains and losses on terminal exercise of option

45H

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45H

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Index-linked gilt-edged securities with embedded contracts for differences

45I

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Issuers of securities with embedded derivatives: deemed options

45J

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Issuers of securities with embedded derivatives: deemed contracts for differences

45K

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Derivatives not embedded in a loan relationship

45L

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Treatment of host contract as a loan relationship

45M

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Creditor relationships: existing assets

45FA

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Treatment of net gains and losses on disposal of certain embedded derivatives

45HZA

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Treatment of credits and debits on terminal exercise of non-embedded option or running to delivery of future

45HA

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Issuers of securities with embedded derivatives: equity instruments

45JA

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Securities with embedded options: existing liabilities

45KA

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Elections under paragraph 45L(2A): further provisions

45LA

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Contracts where part of underlying subject matter of excluded type

46

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47

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48

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48A

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Partnerships involving companies

49

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Partnerships involving companies: use of fair value accounting

50

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Adjustment on company changing to international accounting standards

50A

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Prevention of deduction of tax

51

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