CFM13130 - Taxing derivative contracts: qualified exclusions: contents

Contents

This section of guidance applies mainly to periods of account beginning before 1 January 2005

CFM13131Qualified exclusions: shares held for trade purposes
CFM13132Qualified exclusions: embedded equity derivatives
CFM13134Qualified exclusions: overview of Para 6
CFM13134aQualified exclusions: Para 6 example
CFM13136Qualified exclusions: transactions covered
CFM13138Qualified exclusions: meaning of guaranteed return
CFM13140Qualified exclusions: presumptions about purpose
CFM13142Qualified exclusions: meaning of “return from contract”
CFM13144Qualified exclusions: Para 7 - introduction
CFM13146Qualified exclusions: operation of Para 7
CFM13148Qualified exclusions: Para 8

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