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Section 58(2A)

“Financial contracts” means— securities contracts, including— contracts for the purchase, sale or loan of a security, a group or index of securities; options on a security or group or index of securities; repurchase or reverse repurchase transactions on any such security, group or index; commodities contracts, including— contracts for the purchase, sale or loan of a commodity or group or index of commodities for future delivery; options on a commodity or group or index of commodities; repurchase or reverse repurchase transactions on any such commodity, group or index; futures and forwards contracts, including contracts (other than a commodities contract) for the purchase, sale or transfer of a commodity or property of any other description, service, right or interest for a specified price at a future date; swap agreements, including— swaps and options relating to interest rates, spot or other foreign exchange agreements, currency, an equity index or equity, a debt index or debt, commodity indexes or commodities, weather, emissions or inflation; total return, credit spread or credit swaps; any agreements or transactions that are similar to an agreement referred to in paragraph (i) or (ii) which is the subject of recurrent dealing in the swaps or derivatives markets; inter-bank borrowing agreements where the term of the borrowing is three months or less; master agreements for any of the contracts or agreements referred to in sub-paragraphs (a) to (e).

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Source: legislation.gov.uk · retrieved 2026-09-04