Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Derivative contracts
83 Derivative contracts
(1)
The following shall have effect—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
Schedule 27 to this Act (which makes minor and consequential amendments relating to the taxation of derivative contracts); and
(c)
Schedule 28 to this Act (which contains transitional provisions etc in connection with the coming into force of this section and Schedules 26 and 27).
F2(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
This section has effect in relation to accounting periods beginning on or after 1st October 2002.
(4)
Subsection (3) is subject to any specific provision of Schedule 28.