“the hedging instrument”

1. The Authorised Investment Funds (Tax) Regulations 2006 SI
2. Corporation Tax Act 2009 Act 6 definitions
3. Income Tax (Trading and Other Income) Act 2005 Act
4. The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 SI
5. The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2006 SI 2 definitions
6. Taxation (International and Other Provisions) Act 2010 Act

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