Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 5 U.K. Avoidance involving financial arrangements

Derivative contracts: contracts treated for accounting purposes as financial asset or liability U.K.

F1 18 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 5 para. 18 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)