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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

Income Tax Act 2007
Average holding period: derivatives and hedging

Section 809FZG | Derivatives

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 13 Ch. 5F omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(9)

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