1. Commentary
  2. Taxing Financial Transactions

Taxing Financial Transactions, Finance Act 2010

4.6Forward Rate Agreement 4.6.1Outline of the transaction A forward rate agreement (“FRA”) is an agreement between two parties, and fixes an interest rate now for a notional principal amount fo...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • Taxing Financial Transactions, Finance Act 2010
  • Taxing Financial Transactions