CTM74000 - Financial instruments: computation: contents

These chapters describe the treatment of financial instruments in accounting periods beginning before 1 October 2002

CTM74050General
CTM74100Profits & losses on qualifying contracts
CTM74300Profits & losses on qualifying contracts: taxation of
CTM74400Transitional provisions
CTM74500Qualifying contracts
CTM74600Interest rate contracts & options
CTM74700Debt contracts & options
CTM74800Contracts & options: other matters
CTM74900Qualifying payments

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