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  2. Business and industry
HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
7 May 2025 - See all updates
  1. Back to contents
  2. CFM50000

CFM50700 - Derivative contracts: exclusions from regime: contents

  1. CFM50710
    Exclusions from regime: introduction
  2. CFM50720
    Exclusions from regime: intangible fixed asset contracts
  3. CFM50730
    Exclusions from regime: contracts over shares
  4. CFM50740
    Exclusions from regime: share-based contracts always within Part 7
  5. CFM50750
    Exclusions from regime: equity derivatives: condition A
  6. CFM50760
    Exclusions from regime: equity derivatives: condition B
  7. CFM50770
    Exclusions from regime: hedging relationship: meaning
  8. CFM50780
    Exclusions from regime: hedging relationship: examples
  9. CFM50790
    Exclusions from regime: equity derivatives: condition C
  10. CFM50800
    Exclusions from regime: equity derivatives: condition D
  11. CFM50810
    Exclusions from regime: equity derivatives: condition E
  12. CFM50820
    Exclusions from regime: contracts beginning or ceasing to be derivative contracts
  13. CFM50830
    Exclusions from regime: contract becomes a derivative contract
  14. CFM50840
    Exclusions from regime: contract ceases to be derivative contract
  15. CFM50850
    Exclusions from regime: contracts changing status before 30 December 2006
  16. CFM50860
    Exclusions from regime: splitting options and futures
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