CFM83000 - Old rules: derivative contracts: contents
Contents
This chapter contains guidance on the derivative contracts rules that applied in periods beginning before 1 January 2005. It covers introductory material, and the kinds of contracts that were included in or excluded from the regime. Further material on pre 1 January 2005 is at CFM84000 (authorised accounting methods). CFM85000 deals with the transition to the FA02/SCH26 rules. If you are dealing with an accounting period beginning on or after 1 January 2005, you should look at the main derivatives contracts guidance at CFM50000 onwards.
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Derivative contracts: historical overview |
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Derivative contracts: overview: FA 1994 |
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Derivative contracts: overview: FA 2002 |
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Derivative contracts: overview: amending regulations |
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Derivative contracts: overview: FA 2004 changes |
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Derivative contracts: underlying subject matter: land and chattels |
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Derivative contracts: underlying subject matter: shares |
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Derivative contracts: underlying subject matter: ‘quasi equity’ derivatives |
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Derivative contracts: qualified exclusions: shares held for trade purposes |
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Derivative contracts: qualified exclusions: overview of Para 6 |
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Derivative contracts: qualified exclusions: Para 6 example |
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Derivative contracts: qualified exclusions: transactions covered |
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Derivative contracts: qualified exclusions: meaning of guaranteed return |
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Derivative contracts: qualified exclusions: presumptions about purpose |
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Derivative contracts: qualified exclusions: meaning of ‘return from contract’ |
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Derivative contracts: qualified exclusions: Para 7 introduction |
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Derivative contracts: qualified exclusions: operation of Para 7 |
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Derivative contracts: qualified exclusions: Para 8 |
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Derivative contracts: transitional provisions: Para 4A |
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Derivative contracts: transitional provisions: Para 4A examples |
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Derivative contracts: transitional provisions: Paras 4B and 4C |
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Derivative contracts: transitional provisions: Para 4B and 4C examples |
