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CFM83000 | Old rules: derivative contracts: contents

From HM Revenue & Customs · Corporate Finance Manual

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.

Contents22 entries

  1. CFM83010Old rules: derivative contracts: historical overview
  2. CFM83020Old rules: derivative contracts: overview: FA 1994
  3. CFM83030Old rules: derivative contracts: overview: FA 2002
  4. CFM83040Old rules: derivative contracts: overview: amending regulations
  5. CFM83050Old rules: derivative contracts: overview FA 2004 changes
  6. CFM83060Old rules: derivative contracts: underlying subject matter: land and chattels
  7. CFM83070Old rules: derivative contracts: underlying subject matter: shares
  8. CFM83080Old rules: derivative contracts: underlying subject matter: ‘quasi equity’ derivatives
  9. CFM83090Old rules: derivative contracts: qualified exclusions: shares held for trade purposes
  10. CFM83100Old rules: derivative contracts: qualified exclusions: overview of Para 6
  11. CFM83110Old rules: derivative contracts: qualified exclusions: Para 6 example
  12. CFM83120Old rules: derivative contracts: qualified exclusions: transactions covered
  13. CFM83130Old rules: derivative contracts: qualified exclusions: meaning of guaranteed return
  14. CFM83140Old rules: derivative contracts: qualified exclusions: presumptions about purpose
  15. CFM83150Old rules: derivative contracts: qualified exclusions: meaning of ‘return from contract’
  16. CFM83160Old rules: derivative contracts: qualified exclusions: Para 7 introduction
  17. CFM83170Old rules: derivative contracts: qualified exclusions: operation of Para 7
  18. CFM83180Old rules: derivative contracts: qualified exclusions: Para 8
  19. CFM83190Old rules: derivative contracts: transitional provisions: Para 4A
  20. CFM83200Old rules: derivative contracts: transitional provisions: Para 4A examples
  21. CFM83210Old rules: derivative contracts: transitional provisions: Paras 4B and 4C
  22. CFM83220Old rules: derivative contracts: transitional provisions: Para 4B and 4C examples