CFM83000 - Old rules: derivative contracts: 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.
-
CFM83010Derivative contracts: historical overview
-
CFM83020Derivative contracts: overview: FA 1994
-
CFM83030Derivative contracts: overview: FA 2002
-
CFM83040Derivative contracts: overview: amending regulations
-
CFM83050Derivative contracts: overview: FA 2004 changes
-
CFM83060Derivative contracts: underlying subject matter: land and chattels
-
CFM83070Derivative contracts: underlying subject matter: shares
-
CFM83080Derivative contracts: underlying subject matter: ‘quasi equity’ derivatives
-
CFM83090Derivative contracts: qualified exclusions: shares held for trade purposes
-
CFM83100Derivative contracts: qualified exclusions: overview of Para 6
-
CFM83110Derivative contracts: qualified exclusions: Para 6 example
-
CFM83120Derivative contracts: qualified exclusions: transactions covered
-
CFM83130Derivative contracts: qualified exclusions: meaning of guaranteed return
-
CFM83140Derivative contracts: qualified exclusions: presumptions about purpose
-
CFM83150Derivative contracts: qualified exclusions: meaning of ‘return from contract’
-
CFM83160Derivative contracts: qualified exclusions: Para 7 introduction
-
CFM83170Derivative contracts: qualified exclusions: operation of Para 7
-
CFM83180Derivative contracts: qualified exclusions: Para 8
-
CFM83190Derivative contracts: transitional provisions: Para 4A
-
CFM83200Derivative contracts: transitional provisions: Para 4A examples
-
CFM83210Derivative contracts: transitional provisions: Paras 4B and 4C
-
CFM83220Derivative contracts: transitional provisions: Para 4B and 4C examples