Part IV Income Tax, Corporation Tax and Capital Gains Tax
C1C2C3C4Chapter II Interest Rate and Currency Contracts
Pt. IV Chapter II (ss. 147-177) applied (29.4.1996 with effect as mentioned in s. 105(1) of the applying Act) by 1996 c. 8, s. 105, Sch. 15 para. 25(4) (with savings etc. in Pt. IV Chapter II (ss. 80-105))
Pt. IV Chapter II (ss. 147-177) modified (29.4.1996 with effect as mentioned in s. 105(1) of the modifying Act) by 1996 c. 8, s. 105, Sch. 15 para. 25(2) (with savings etc. in Pt. IV Chapter II (ss. 80-105))
Pt. IV Chapter II (ss. 147-177) excluded (29.4.1996 with effect as mentioned in s. 105(1) of the excluding Act) by 1996 c. 8, s. 101(1) (with savings etc. in Pt. IV Chapter II (ss. 80-105))
Qualifying contracts
147 Qualifying contracts.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
147A Debt contracts and options to be qualifying contracts.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
148 Contracts which may become qualifying contracts.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. IV Chapter II (ss. 147-177) restricted (31.7.1998) by 1988 c. 1, Sch. 28AA para. 8(1)(b) (as inserted (31.7.1998) by 1998 c. 36, s. 108, Sch. 16)