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Legislation
Finance Act 1994

Chapter II Interest Rate and Currency Contracts

  • Crossheading Qualifying contracts
  • Crossheading Interest rate and currency contracts and options
  • Crossheading Other basic definitions
  • Crossheading Accrual of profits and losses
  • Crossheading Treatment of profits and losses
  • Crossheading Special cases
  • Crossheading Anti-avoidance and related provisions
  • Crossheading Miscellaneous
  • Crossheading Supplemental
  1. Part IV Income Tax, Corporation Tax and Capital Gains Tax
  2. Chapter II Interest Rate and Currency Contracts

Chapter II Interest Rate and Currency Contracts

From legislation.gov.uk

Contents

  1. Crossheading Qualifying contracts
  2. Crossheading Interest rate and currency contracts and options
  3. Crossheading Other basic definitions
  4. Crossheading Accrual of profits and losses
  5. Crossheading Treatment of profits and losses
  6. Crossheading Special cases
  7. Crossheading Anti-avoidance and related provisions
  8. Crossheading Miscellaneous
  9. Crossheading Supplemental
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