- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
26 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Interpretation
s.003
Exchange gains or losses arising from liabilities or assets hedging shares etc.
s.004
Exchange gains or losses arising from derivative contracts hedging shares etc.
s.004
Relevant value
s.004
Relevant time
s.004
Review period
s.005
Regulations 3 and 4: supplementary
s.005
Net investment hedge of foreign operations
s.005
Derivatives hedging acquisitions and disposals of shareholdings
s.006
Application of regulations 7, 8 and 9 in relation to derivative contracts where fair value accounting applies
s.006
Election to apply regulations 7, 8 or 9
s.006
Effect of elections on group member replacing another as party to derivative contract: regulations 7 and 8
s.006
Effect of elections on transfers within groups: regulation 9
s.006
Transfers within groups where no election under regulation 6A
s.007
Fair value profits or losses arising from derivative contracts which are currency contracts
s.007
Exchange gains or losses arising from derivative contracts hedging anticipated or future proceeds from certain issues of shares
s.008
Profits or losses arising from derivative contracts which are commodity contracts or debt contracts
s.009
Profits or losses arising from derivative contracts which are interest rate contracts
s.009
Profits or losses arising from designated cash flow hedges
s.010
Bringing fair value profits or losses into account on currency and commodity contracts
s.010
Bringing exchange gains into account on contracts to which regulation 7A applies
s.011
Profits and losses arising from loan relationships with embedded derivatives
s.012
(1) For the purposes of section 310(1) of CTA 2009...
s.012
Loan relationships as permanent as equity
s.013
Transitional provision: exchange losses arising from contracts to which regulation 7A applies
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.