| CFM15801 | Paragraph 1 | Anti-avoidance: changes
of accounting period |
| CFM15802 | Paragraph 2 | Qualifying contracts to
which company ceases to be party before commencement day |
| CFM15803 | Paragraph 3 | Qualifying contracts
which become derivative contracts |
| CFM15804 | Paragraph 4 | Contracts which become
derivative contracts:chargeable assets |
| CFM15805 | Paragraph 5 | Contracts:election to
treat as two assets |
| CFM15806 | Paragraph 6 | Contracts which become
derivative contracts:contracts within Schedule 5AA to the Taxes Act
1988 |
| CFM15807 | Paragraph 7 | Interpretation * |
