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Legislation

Income Tax Act 2007

Crossheading Average holding period: derivatives and hedging

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Section 809FZG Derivatives
Section 809FZH Hedging: exchange gains and losses
Section 809FZI Hedging: interest rates

CHAPTER 5F Income-based carried interest
Crossheading Average holding period: derivatives and hedging

Crossheading Average holding period: derivatives and hedging

From legislation.gov.uk

Contents

Section 809FZG Derivatives
Section 809FZH Hedging: exchange gains and losses
Section 809FZI Hedging: interest rates