HC Deb 23 April 2002 vol 384 c278

Resolved,

That provision (including provision having retrospective effect) may be made for the purposes of corporation tax in relation to—

  1. (a) futures;
  2. (b) options;
  3. (c) contracts relating to fluctuations in the value or price of property or in an index or other factor;
  4. (d) instruments entitling a person to subscribe for shares in a company or for assets representing a loan relationship of a company; and
  5. (e) contracts which are qualifying contracts for the purposes of Chapter 2 of Part 4 of the Finance Act 1994.