SCHEDULES
SCHEDULE 5Financing costs and income of group companies
9Amendments of Chapter 2 (application of Part)
In section 270 (relevant dealing in financial instruments), for subsection (1) substitute—
1
In this Chapter “financial instrument” means—
a
anything that is a financial instrument for any purpose of the FSA handbook, or
b
an instrument not within paragraph (a) that is an option, future or contract for differences.
1A
In this section “option”, “future” and “contract for differences” have the same meaning as in Part 7 of CTA 2009 (see sections 580 to 582 of that Act).