Section 83 | Derivative contracts

(1)The following shall have effect—

(a)Repealed^F1

(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).

(2)Repealed^F2

(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.