Spread Betting Terms & Conditions

March 2005

FinancialSpreads.com is a trading name of London Capital Group Ltd.

Warning

Wins and losses when spread betting can be many times your original stake. Depending on your bet, the market you are betting on and the general market condition prevailing at that time your losses may be unlimited. You should only bet if you are prepared to accept this degree of risk and if spread betting matches your investment objectives. The nature of spread betting makes it a high-risk form of gambling. We strongly recommend that you read the risk warning notice that accompanies these terms and conditions and may be found on our website. Likewise we strongly recommend that if you are unable to understand any part of either these Terms and Conditions or the Risk Warning Notice you should contact support@www.FinancialSpreads.com with your questions before agreeing to them.

Terms and Conditions – General

Please note that Mayfair Financial Services introduces applications for Spread Betting to FinancialSpreads.com which is a trading name of London Capital Group Ltd who are authorised and regulated by The Financial Services Authority (FSA). For the purposes of Spread Betting, the contract is between you and London Capital Group and all dealing, administration and settlement is carried out by them. FinancialSpreads.com is not responsible for any of the functions of London Capital Group. The terms and conditions agreement does not affect our obligations to you under the Financial Services and Markets Act (FSMA 2000) or the rules of the FSA, which will take precedence in the event of any conflict between them and these Terms, and Conditions.

The following Terms and Conditions form the agreement, which governs your contract with us. These terms and conditions may be altered from time to time by us and by notice to you; such notice may take the form of an electronic message. If you do not accept any proposed change in these terms and conditions, you must inform us. In this circumstance we will reserve the right to close your account. In this eventuality we will give you 7 (seven) days notice.

By completing and signing the application form or by ticking the relevant, ‘I agree’, box online you are stating that that you agree to said Terms and Conditions.

1.0 Introduction

1.1 These Terms are made between the Client (you) and us and apply to all bets transacted by you over the telephone with our authorised dealers or via the internet over our Online Trading Platform (including any bets placed by an Authorised Third Party (defined below) or any person giving the Client's name, account number and/or Password).

1.2 We do not provide investment advice and none of the information provided on our website or in any promotional literature should be construed as investment advice. Any comments or statements made by our employees are not, in any way, a recommendation to enter into, or close out, a bet.

2.0 Definitions
2.1 In these terms and conditions (in addition to expressions defined elsewhere in these Terms) the following words and expressions shall have the following meanings: -

"Account Balance" is the cash balance on your account (your account balance does not include profits or losses on any open bets).

“Margin” means the Margin Requirement for your Open Bets.

"Application Form" the application form supplied by us in relation to these terms and conditions.

"Authorised Third Party" a person authorised by you to initiate trades or close existing trades using your account, as referred to in paragraph 4.10.

"Bet", "betting", "dealing", "trading" or other similar words express a reference to a Client placing a bet or leaving an order of any description either over the telephone or online.

“Buy”, ”Take”, “Up Bet”, “Go Long” is defined as making an Up Bet in any market quoted by us.
“CGSL” - Computer generated stop-loss. The stop-loss automatically created by the computer against all open bets.

"Client", "you", “customer” and "your" a person or company who has opened an account with us and has agreed to be bound by these Terms and Conditions.

“ FinancialSpreads.com Hours”: The times at which we will offer a quote on a given contract (see Product Information pages).

" FinancialSpreads.com Quote"/"Our Quote" as defined in paragraph 10.9.

“Electronic Confirmation Message” an email or other form of electronic message sent by us to confirm receipt and acceptance by us of your spread bet contract.

“Expiry Date” means the expiry date and time of a spread bet contract

"Force Majeure " any event preventing us from performing any or all of its obligations hereunder which arises from or is attributable to acts events, accidents or errors beyond our reasonable control including without limitation: -

(a) markets that, in our reasonable assessment, are in an emergency or exceptional state;
(b) any interruption of power supply or electronic communication or information system or any event which prevents us from supplying such information in one or more of the markets in which we would ordinarily quote;
(c) the suspension or closure of any market upon which we base our quotes, or the imposition of limits or special or unusual terms on the trading in any such market;
(d) the occurrence of any speculative movements, which in our reasonable assessment distort the level of prices in any market quoted by us.
(e) compliance with any law or government order rule regulation or direction;
(f) any abnormal loss of liquidity in any of the markets quoted or the reasonable anticipation of such occurring.

“FSMA 2000” “2000 Act” The Financial Services and Markets Act 2000.

"FSA" the Financial Services Authority.

“IMR” refers to Initial Margin Requirement. This number represents the minimum available funds required to place an opening bet of £1/$1/€1 in each market. i.e. if the IMR is 15 you must have at least £15 in your account to make a £1 bet.

"London Capital Group Ltd “"we" "us" "our" London Capital Group Ltd.

"LSE" the London Stock Exchange.

"Margin" a term that describes the cash required/being used on your account to either open a new bet or run your existing bets. See clause 9.

"Margin Call" a request for payment of Margin as referred to in clause 9.

"Marked to Market" the value of a Client's open bets calculated at our current quotes at that moment or at the close of business on the previous business day.

“Market” An Indices/share/forex/commodity or any other product that may be quoted by us from time to time.

"Market Trading Hours" the hours during which we will quote the various markets.

"Minimum (‘Min’) IMR" determines the minimum amount of money required to open a new bet when multiplied by the stake.

“OTP” Online Trading Platform, FinancialSpreads.com ’s website and interactive dealing system as managed under the URL www. FinancialSpreads.com .com.

"Password" a password chosen by you enabling you to access the our online trading platform (OTP).

"Pricing Error” is defined as a misquote by us, where the Price quoted materially and clearly deviates from the prevailing underlying market price (or the forward calculated market price) at the time that it was quoted. A Pricing Error is defined, but not exclusively, as a Bid Price or Offer Price which varies above or below the prevailing mid-market price of the underlying market by more than the size of the quoted bid/offer spread of that market. For example a bid/offer quote by us in the FTSE Quarterly contract of 4804 – 4808 when the correct quote should have been 4797 - 4801 may be considered to be a Pricing Error as our Bid of 4804 is more than the quoted spread of the product (in this case 4) away from the mid point (4799) of the correct quote.

“Quote”, “Our Quote” The price quoted by us via our online trading platform or over the telephone. This quote may differ from the ‘underlying market’ due to interest rates, expected dividends, stock splits or scrip issues. See Paragraph 10.9
The understanding of the definition of ‘Our Quote’ is very important for the correct operation of your account. If you do not understand any part of its description we strongly recommend that you contact FinancialSpreads.com , support@www.FinancialSpreads.com for an explanation.

"Terms" the terms and conditions set out herein, including the Product Information Sheets and any amendments notified to you as per clause 6

“Underlying Markets” the 'underlying markets' are the prices received by us from the various financial exchanges around the world these prices form the basis of ‘our quote’.

“Volatility” A term to describe, and quantify, the relative movement of a given market in the recent past. A market that moves a great deal is said to be of high volatility and one that is quiet is said to have low volatility.

" FinancialSpreads.com ” a trading name of London Capital Group Ltd.

3.0 Your Account
3.1
You must open an account before we will accept any of your bets.

3.2 We require that you must fill out and send to us an application form supplied with these terms and conditions or electronically online, or on the printable form available on www. www.FinancialSpreads.com . All mandatory sections must be filled out and any information supplied must be true and correct to the best of your knowledge. Any incorrect or unclear information supplied will result in either an outright rejection of the application or at the very least a delay in the opening of your account. There is no other allowable form of application.

3.3 In signing, or electronically remitting to us, the application form you are authorising us to make such searches as we see fit to certify that the information that you have supplied is full and correct. Such searches will include, but may not be restricted to, information from the electoral register and any credit agencies approached by us.

3.4 We will make periodic checks of your details to verify that the details supplied by you have not changed.

3.5 You must immediately inform us in writing as to any material change in your financial circumstances or any change to the information given on your Application Form (including change of employment, address, contact details and e-mail). In our absolute discretion we may accept such notification over the telephone or by electronic messaging system. Any losses that may be incurred by misdirection of contract details due to incorrect or out of date e-mail addresses are entirely your responsibility.

3.6 We are not obliged to open an account for any client and may refuse any application for any reason. We are under no obligation to inform a client as to the reason for any refusal of an application form.

3.7 We reserve the right to close or suspend your account. If you have any open bets you will be given 5 working days to close your open bets. If you do not have any open bets you will be given 5 days notice.

3.8 You specifically and unconditionally agree that we have the right to close or suspend your account with immediate effect in any of the following events:

(a) you are in breach of these Terms and Conditions;
(b) you have made any material misrepresentation to us;
(c) you fail to provide information requested in relation to any verification undertaken by us;
(d) you act in a rude or abusive manner to any of our employees.

3.9 We shall also be entitled to disclose information concerning you or your account without prior reference to you to any competent authority with jurisdiction over our business or to any other person we reasonably believes to be seeking a reference or credit reference in good faith. Specifically we are entitled to disclose to such information to other Spread Betting companies who may be inquiring as to bad debt or bet liability.

3.10 Clients may open a joint account using a single account number. Each of such persons shall be liable in respect of that account and we shall be entitled to accept bets from and act on the instruction of any such joint account holder without reference to or notification to any other joint account holder. E-mails of contracts and orders shall be sent to the address nominated by the joint account holders on the application form submitted by the joint account holders.

3.11 It is your sole responsibility to inform us as to whether information concerning your account transactions should be reported to your employer including its compliance officer (under the FSMA 2000 Act), and to send contract notes and statements of your account to that compliance officer or to any other person authorised by your employer to receive such information.

3.12 Insolvency Event
3.12.1
an insolvency event shall occur if:

(a) if you are an individual, on the passing, or proposal, by you of a voluntary arrangement under the Insolvency act of 1986 (specifically part VIII) or an agreement/composition with your creditors generally or the making of a bankruptcy order;
(b) if you are a company, the passing of any resolution, or order, for the winding up or dissolution of the company, or making of an administration order or the appointment of an official receiver or the sale under encumbrance of any asset of the company or the motion of any voluntary arrangement under the Insolvency Act of 1986;
(c) if, as a client of ours under these Terms and Conditions, you are unable to pay your debts as they fall due or any act of insolvency or similar or analogous event or action taken in respect of you.

3.12.2 in the event of your insolvency we may (but are not compelled to):

(a) close (in whole or in part) all or any open bets held by the client any profits or losses shall be settled immediately;
(b) close all of your accounts and refuse to accept any new instructions or bets from you
(c) impose stops on all open bets;
(d) take any reasonable action to safeguard our interests and such action to be judged solely by us.

3.13 In accordance with the Financial Services (Client Money) Regulations 1991 ("CMRs") we hereby inform you that we do not pay any interest on any monies held by us. We are required, under the CMRs, to segregate “Client money” (as defined in such regulations).

3.14 In agreeing to these Terms and Conditions you authorise us to telephone or otherwise contact you at any time whatsoever in order to discuss any aspect of your account with us or any aspect of our company or its associated company’s business.

3.15 In agreeing to these Terms and Conditions you authorise us to share your data with Mayfair Financial Services Ltd for the purposes of servicing your account and updating you on any products and services available.


4.0 Mechanics of making a Bet
4.1
Bets with us can only be made on the telephone or via the our online trading platform. We will only permit access to our Online Trading Platform on the correct presentation of both your user name and Password.

4.2 All calls via our telephone lines are recorded, and you hereby agree to the recording of such conversations. The Online Trading Platform retains a chronological history of all trades conducted over that medium and an electronic audit trail of all client activity (although this is not guaranteed). All such records and recordings of telephone conversations are the exclusive property of us and may be used as evidence in any dispute.

4.3 We quote a two-way market in a stake size acceptable to us involving a spread between the buy and the sell price. Clients may 'buy' at the higher price or 'sell' at the lower price.

4.4 When placing a bet over the telephone, you must give your name and account number. Without this information no bets will be permitted even if you claim that the bet is to close an existing open bet. When dealing over the telephone the bet will only be accepted by us when the dealer has taken your bet and confirms that it has been accepted. Deals will be confirmed by electronic means (e-mail).

4.5 Before access is permitted to the Online Trading Platform area you will be obliged to enter your account number and Password. When placing a bet via the Online Trading Platform your confirmation will be via an e-mail contract note. The contract is binding on both parties except for instances of “Pricing Error” (2.1 and 12.1). We will treat bets placed via the Online Trading Platform as active on receipt of such an instruction and of its acceptance. Bets placed via the Online Trading Platform will normally be confirmed at the time of the transaction by electronic means.

4.6 If you are in any doubt whatsoever as to deal acceptance it is your sole responsibility to contact us immediately, in the first instance, by telephone in order to obtain clarification as to the validity of any bet.

4.7 Your Password and account number are extremely sensitive pieces of information. Any transactions on your account either over the telephone or the Online Trading Platform using either your account number or your Password will be deemed as valid trades. You must not disclose your account number or Password to any person (save disclosure of your account number to an Authorised Third Party pursuant to paragraph 4.11). You should keep any records in separate locations and you should ensure that any record of your account number does not apply to anything that identifies your name. You must immediately inform us if you are aware or suspect that a third party has had access to your account number or Password or that any person other than you (or your Authorised Third Party) is dealing on your account. We recommend that you do not allow your personal computer to automatically remember your user name and Password

4.8 In the case of bets placed via the Online Trading Platform, we are under no obligation to recognise the domain from which a Client is trading, it is your sole responsibility to ascertain the legality of spread betting from whatever locale you are trading from.

4.9 Where we have allowed unauthorised access to any clients account through negligence by our own staff or through abuse by third parties via our online trading platform (i.e. hacking) we shall indemnify the client from any losses incurred.

4.10 We recognise that in some circumstances it may be necessary or desirable for you to authorise someone to manage your account. You do so at your own risk and both you and the person you wish to authorise to operate your account will be required to execute and deliver to us a letter in the form of a signed Power of Attorney document authorising and appointing such person ("an Authorised Third Party") to operate your account. If you have opened an account electronically, and we do not have an original of your signature, you will not be able to appoint an Authorised Third Party until such time as you furnish us with an independently verified example of your signature (i.e. photocopy of your passport/driving licence) You will be held fully responsible for all actions of the Authorised Third Party. We shall be entitled to accept instructions from such Authorised Third Party until receipt of a written notice from you stating that the authority of the Authorised Third Party is revoked. For such written notice to be effective it must be sent to our Customer Services Department by registered mail or by personal delivery countersigned by an officer of our company. Upon receipt of this instruction we shall change your account number and any Passwords attributable to it. Notwithstanding any of the aforementioned we shall be entitled, and without notice to you, to refuse to accept instructions from any Authorised Third Party and to treat the appointment of any such Authorised Third Party as terminated.

4.11 All clients are advised to keep their own written records of all transactions that they have entered into with us whether over the telephone or over the Online Trading Platform.

4.12 We are not obliged to accept any opening bet or bets (in particular if you act in an abusive manner) provided that we give a reason for such a refusal

4.13 A bet with us can only be made during our Market Hours for the market in question and within the permissible minimum/maximum stake sizes (unless otherwise agreed by us).

4.14 A bet can only be placed on a current valid quote. A price may change at any time after it has been quoted and before you have traded. A quote made to you over the telephone is only valid for that conversation and may not be available on any subsequent telephone call. Quotes that have been given as 'indication only' are not valid and cannot be traded unless otherwise agreed by us. Quotes that have been qualified or quotes that you have been told are no longer valid before you place your bet are also not tradable. For example, if, after the initial quote has been made, the phrases "change" or "off" or words to that effect are used by our employees these mean that the relevant quote is no longer valid. If you have ‘paused’ or ‘asked a question’ or ‘delayed’ in any manner after receiving ‘our quote’, said ‘quote’ may no longer be valid and we reserve the right to amend the quote.

4.15 In the case of bets placed via the Online Trading Platform you may only offer to place a bet on the prices currently quoted on the Online Trading Platform. Such prices are never absolutely valid and on receipt we may, in its absolute discretion, reject or accept your proposed bet. Due to the nature of online trading systems and the potential unreliability of market price feeds we may in our absolute discretion remove or delete bets which have been made over the Online Trading Platform which in the sole opinion of us does not reflect the actual market prices at the time of the placement of the relevant bet. We will be in no way responsible for losses or potential losses sustained by you in trading on a rejected or cancelled bet. We are in no way responsible or liable for losses made with other companies on bets taken in reference to a rejected or cancelled bet (see clause 12.).

5.0 Margin Calculations
5.1
In general we only allow our clients to trade on Deposit Accounts. At our sole discretion a client may be offered a ‘courtesy credit’ account.

5.2 Each bet you place has a Margin Requirement associated with it. The minimum margin requirement is determined (save for certain markets such as options, equity futures, and special markets) by multiplying the bet stake by the relevant contract minimum (“IMR”) figure.

5.3 Each contract minimum IMR may be changed from time to time by us without notice to you (for example during volatile market conditions or due to the illiquid nature of any market) and this new minimum IMR multiplier will be applied to all your existing open bets as well as any new bets. Most contract's minimum IMR are set out in the Product Information Sheets which are correct at the time of publication. Minimum IMR multipliers which are not set out in the Product Information Sheets or which have changed since the date of publication of the Product Information Sheets will be quoted on request or posted on the Website. It is your responsibility to ensure that you are using the most recent minimum IMR applicable.

5.4 Occasionally new or 'one off' markets are created, these markets attract their own minimum IMR that may not be published but will be available on demand.

5.5 Neither the funds on your account nor the margin requirement applied to your open bets represent your total financial liability to us (in particular with reference to paragraph 10.2 and clause 13).

6.0 Contract Specifications
6.1
All times stated in these Terms and Conditions relate to UK time. All times stated are liable to alteration due to time zone differences, differences in various countries Bank Holidays or due to circumstances beyond our control. Our trading hours (and all hours stated as traded by us in these Terms) may vary according to public holidays (whether UK or elsewhere) and the trading hours of the relevant underlying market. In normal trading conditions the various trading times are set out in the Product Informations Sheets.

6.2 The Product Information Sheets form part of these Terms and Conditions. The Product Information Sheets give detailed information for each market, (much of this information is also available by clicking the information button available on each market online).

(i) contract months available in each market
(ii) FinancialSpreads.com buy/sell spread for each market
(iii) Minimum IMR for each market
(iv) basis of settlement
(v) last day of dealing
(vi) minimum and maximum bets/stakes
(vii) FinancialSpreads.com trading hours
(viii) FinancialSpreads.com minimum stop level
(ix) other matters pertinent to various markets.

We have, to the best of our ability, insured that the Product Information Sheets are correct but we reserve the right to amend any part of the Product Information Sheets at any time. Such changes will be notified to you via e-mail or verbally over the telephone. In every case of any alteration to Product Informations we will inform clients as to the reason for said change. Our Product Information Sheets (and any and all information contained therein) are available through the web home page; any material alteration to the Product Information Sheets will be communicated via an electronic message (e-mail).

6.3 Current spreads on contracts will be quoted to you on request. We have the right to vary spreads on any contract without notice especially in, but not limited to, volatile market conditions and/or illiquidity of the underlying market.

6.4 Notwithstanding the spread stated in the market information sheets or the permissible maximum bet stake in any individual market we reserve the right to alter either component without notice to you.

7.0 Your Bet
7.1
Maximum and minimum stakes are set out in the Product Information Sheets or on the Online Trading Platform. At different times the maximum bet allowable for certain contracts may change (normally due to either extreme volatility or because the contract is being quoted out of market hours). Maximum and minimum stakes for new or one off markets will be quoted on request. Maximum and minimum stakes can vary accordingly to market conditions, including market volatility, closure or illiquidity. We reserve the right to vary minimum/maximum stakes at any time. It is your responsibility to ensure that you know the current minimum and maximum stake applicable to any bet.

7.2 Available margin on deposit accounts - In the case of deposit accounts the available margin is the Account Balance less the margin of any open bets.

7.3 FinancialSpreads.com ’s Computer Generated Customer Account Management System will monitor the amount of margin available on any bet taken. If your Credit or Debit account has more available margin than the following formula [available margin x 0.8 > stake size x the relevant CGSL] then the system will apportion a stop at 80% of the limit of the CGSL for that contract. If you have less margin available than the max CGSL the computer will apportion a stop at the level that equates to 0.8 x available margin so long as this stop is greater than the minimum IMR for that contract. If you wish you may adjust the stop level to another desired level so long as you have margin available.

7.4 Notwithstanding any other provision of these Terms, we are entitled in our absolute discretion to permit stakes, which are above the recognized maximum stake for a particular market

7.5 We are entitled in our absolute discretion to close (on our current quote for that market) any bet placed in excess of any recognized maximum stake for a particular market notwithstanding that we may previously have accepted that bet.

8.0 Opening and Closing of Bets
8.1
Financial spread bet contracts can be closed at any time when the relevant underlying market is open, and not suspended, unless we notify you otherwise. We may, but are not obliged to, accept closure of spread bet contracts at other times dependent upon market conditions.

8.2 We will only accept bets, whether opening or closing, via the telephone by talking directly to an authorised dealer of us or via the FinancialSpreads.com online trading platform. We have no obligation to transact orders received via any other medium (specifically via e-mail or via letter or via verbal conversations over non recorded telephone lines (i.e. dealers personal mobile phones) or via instructions given in a personal conversation).

8.3 You are not required to close a bet prior to the Expiry Date provided that your Account is not in deficit. However in certain circumstances and in accordance with the Terms, we shall be entitled or may be required to close your spread bet contracts prior to their Expiry Date notwithstanding that your account is not in deficit.

8.4 Unless market conditions dictate otherwise, all spread bet contracts still open upon their Expiry Date will be automatically closed at the our official Expiry Price (details of which may be found on the product information sheets).

8.5 If the Expiry Date on a contract/bet is not a recognised Business Day of the relevant underlying market, then the Business Day immediately preceding that stated will be considered as the Expiry Date unless an alternative is specifically stated in the Product Information Sheets or we notify you otherwise.

8.6 Open spread bet contracts will automatically close on their Expiry Date and at their Expiry Time and any subsequent closing of any such spread bet contract by you (whether or not accepted in error by us) will be void.

8.7 We will treat all bets as a Buy or a Sell without reference to whether such actions open a new bet and/or close (or part close) an existing one.

8.8 You may not hold two opposing bets in the same market at the same time. Any bet taken in the opposite direction to an existing bet will close out either in part or in whole the existing bet.

8.9 In certain market conditions it may not be possible to close single share spread bet contracts with sizable market consideration in full at one price. Such spread bet contracts may instead be closed at a price reflecting the price at which we are able to transact any relevant underlying hedge but only during the trading hours of the underlying market (whether or not the relevant spread bet contract was opened during or outside the underlying market trading hours).

8.10 We may in our sole discretion close or cancel any or all spread bet contracts upon the occurrence of:

(a) an Insolvency Event as defined in paragraph 3.12.1 and 3.12.2; or
(b) an Event of Default as defined in paragraph 14.10 and 14.11; or
(c) an event of Force Majeure as defined in clause 13; or.
(d) a Pricing Error.

8.11 All Account Balances that are in debit are immediately due for payment by whatever means is available to you.

9.0 Margin Payments
9.1
If at any time your account balance with us (together with any available credit you may have) is not sufficient to cover in full your total margin requirement which is comprised of the full margin on any open bets added to the net running P/L on those open bets, we shall be entitled to make a Margin Call. Margin is due for payment immediately upon a Margin Call being made.

9.2 We are not obliged to make Margin Calls of you at all or within any specific time period. We shall not be liable to you for any failure by us to contact you or attempt to contact you. It is your responsibility, and not ours, to monitor your open bets and all other relevant factors used to calculate Margin payable.

9.3 Margin Calls may be made in person, by telephone, telephone answering machine message, voice mail, letter, fax, email or any other means of electronic communication. If the contact details provided by you change in any way you must immediately contact us to provide new or alternative contact details to ensure you can be notified of Margin Calls. A Margin Call is deemed to have been made if we have endeavoured to contact you using the details supplied by you for that purpose. The Margin Call will be deemed to have been made at the first time that such attempts have been made. Any message left on any electronic medium either mobile and telephone answering machine using the designated numbers supplied by you will be deemed as evidence of a Margin Call having been made. Any fax requesting a Margin payment will be deemed received by you upon our receipt of a successful transmission confirmation. Any e-mail sent to you will be deemed received upon receipt by us of a successful delivery notice.

9.4 Any request that you make contact with us for whatever reason should be regarded as vital and should be acted upon immediately.

9.5 You must pay Margin immediately in the form of cleared funds in pounds sterling, US dollars or euros or such other currency as may be acceptable to us by not later than 4.00pm London time on the first Business Day immediately following the day on which the Margin Call is made or deemed to have been made.

9.6 We may in our sole discretion alter the margin requirements on your account

9.7 If you fail to pay Margin in accordance with paragraph 9.5 we may, but are not obliged to, close any or all of your open bets on the basis of our current market quotation(s) or if the market is closed the next available when it does open and/or close your Account and not open any further spread bets contracts for you.

9.8 Notwithstanding that a Margin Call has not been met, we may at our sole discretion allow your open spread bet contracts to run and allow you to open further spread bet contracts. This will not affect our rights at any subsequent time to take any action under paragraph 9.7.

9.9 We will close all open bets if a Margin Call is not met within five Business Days of the receipt by you of the Margin Call or of our deemed receipt by you of the Margin Call as per paragraph 9.3, whichever is the earlier.

9.10 Notwithstanding any movements in the market that may reduce the Margin Call on your account you are still liable to pay the full Margin as originally requested assuming you still have the same or similar bets open. We may upon failure to pay this full Margin take action under clause 9 and close all your bets. We may take tardy Margin payments as indicative of client risk and at its sole discretion may alter the Margin call parameters or close the account.

9.11 Margin can be paid by telegraphic transfer or by approved debit or credit card, direct debit or any other method of immediate/electronic funds transfer acceptable to us.

9.12 If a Margin Call or other request for payment is made to a Client who is at the time of the call resident outside the UK and is unable to make payments as per paragraph 9.11 that Client is entitled to make the Margin payment concerned by way of bank draft drawn on a UK clearing bank provided that the said bank draft must be delivered to us by 4.30pm on the next business day after the day on which the Margin Call (or other request for payment) was made.

9.13 The Margin charged to your account is not the total extent of your financial liability to us, as you must make good in accordance with these Terms any losses you suffer and any other payments due hereunder.

9.14 Additionally and without prejudice to this clause 9 or any other provision of these Terms we reserve the right (but are not obliged) to close any or all, in whole or in part, of your open bets (including those held on a joint account with others) on the basis of our current (or next available) quote, to close your account and not accept any further bets from you, in each of the following without notice to you;

(a) if any method of payment used by you to make payment to us is not met on first presentation or is subsequently dishonoured or such payment is not received within five business days of the Margin Call being received or deemed received by you;
(b) if any statement in whatever form that is made by you in relation to these Terms is or becomes inaccurate in any material, in our sole opinion, respect;
(c) if we, in our absolute discretion, consider that you are unlikely or unable to meet any Margin Call when it falls due
(d) if you are involved in an Insolvency Event;
(e) if any regulator of our business or its rules requires that we do so;
(f) if you have some dispute or complaint over any instruction or any bet made by you (in such case we may close only the bet, or part of the bet, that is part of the actual or alleged dispute);
(g) if we suspect or have any reason to suspect that you may be involved in criminal or fraudulent activity;
(h) if there occurs any other event or any other circumstance exists, where we reasonably believe that it is necessary or desirable to take any of the above actions in order to protect ourselves or any or all of our other Clients.

9.15 If your account has been closed by us you will no longer be entitled to trade or place any bets.

10. Limit Orders, Stop Orders and Other Orders
10.1
It is a requirement that all our clients place stops on every bet opened (unless otherwise informed in writing). On the Online Trading Platform the FinancialSpreads.com systems will return a stop that will either reflect the CGSL of the contract involved or be based upon the funds available in your account. This stop can be found on your deal ticket and also in the confirmation e-mail. Telephone trades will receive confirmation of any relevant stop solely via an e-mail confirmation. These stops are binding and unless altered by you will be activated on an “Our Quote” basis.

10.2 No orders are guaranteed, we may fill orders when we are reasonably able to do so. In certain circumstances the stop level may be altered due to conditions beyond our control. For example, if the relevant underlying market is open and trades through or has opened through the level of an order, commonly known as 'gapping', such order will be executed at the quote based upon the first price that we are reasonably able to obtain in the underlying market. In respect of markets quoted by us outside the trading hours of the relevant underlying market, all orders are basis FinancialSpreads.com QUOTE / OUR QUOTE and may be filled at our quote based on a price which is in our opinion fair and reasonable in light of prevailing world markets at that time. It is your sole responsibility to ensure that you are aware of the risks involved in non-guaranteed stops and the potential liability that you may incur should the markets gap on open or should the markets encounter a Force Majeure situation.

10.3 Any orders placed as stops on open bets shall (a) be deemed "good until cancelled" ("GTC") (see paragraph 10.10) or until the contract expires or until such time as you close the relevant bet;(b) be at levels and on terms acceptable to us; (c) be deemed to be " FinancialSpreads.com QUOTE"/"OUR QUOTE"; (d) be valid in respect, solely, of the market in respect of which we accepted the order and not for any other. For example an order instruction accepted in relation to the Daily FTSE Cash contract will not apply to the next Daily FTSE cash contract (or any subsequent day) once the designated Daily FTSE cash contract has expired.

10.4 During the hours when we do not offer a spread betting service (normally between 21.15 and 07.00, the weekend and various bank holidays but not exclusively restricted to these times) no stops or orders of any kind will be activated except by agreement with us. Upon the opening of any market quoted by us ( FinancialSpreads.com Market Hours) any currently actionable Stop, Limit or New Order will be filled at the first ‘Quote’ for the relevant market that we are reasonably able to obtain with reference to the underlying market.

10.5 Orders will be subject to the maximum stake size applicable at the time of execution of the order irrespective of the maximum stake size applicable at the time of placing the order. We reserve the right to alter the maximum stake size of any market as we see fit. Orders that on implementation would be in excess of the maximum stake size applicable on execution will be transacted in tranches of the applicable maximum stake size until the order is filled. Clients should be aware that in volatile markets the price applicable to each tranche might differ considerably.

10.6 We will only accept instructions in relation to orders either over the online dealing platform or over the main dealing telephone lines. We are not obliged to accept any other instruction in relation to orders whether via e-mail, fax or any other form of communication. When placing a stop or limit order you must ensure that you are complying with all terms and conditions relevant to your placing that order, we may at our sole discretion may refuse to take any order.

10.7 It is solely your responsibility to cancel any order you have placed which, unless you do so, may be filled by us and may therefore cause losses to you, for which you will be liable. In the case of stop loss orders if the related bet is closed by you the stop loss order will be deemed automatically cancelled.

10.8 We are not obliged to inform you if an order is filled it is solely your responsibility to ensure that you know at all times as to whether any order has been filled or is still active.

10.9 FinancialSpreads.com QUOTE" (otherwise known as "OUR QUOTE") means that (subject to all other provisions of this clause 10) the order will be executed when the FinancialSpreads.com current quote reaches the relevant price or trades through it. All quotes are based upon the ‘front month’ futures market or the spot cash market, which is termed the ‘underlying market’. ‘Our Quote’ may be higher or lower than the ‘underlying market’ due to interest rate costs, dividends, scrip issues or stock splits. For Market Spreads quoted by FinancialSpreads.com outside the trading hours of the relevant underlying market all orders are basis FinancialSpreads.com QUOTE/OUR QUOTE and may be filled at the FinancialSpreads.com quote based on a price which is in our opinion fair and reasonable in light of prevailing world markets at that time.

10.10 Good Till Cancelled (“GTC”) means that the order will remain in effect until the order is filled or you cancel the order or the contract expires or in the case of a stop loss, until you close your related open bet. Having left your GTC order basis " FinancialSpreads.com QUOTE"/"OUR QUOTE", the relevant order will be valid until the underlying market closes at the end of each daily session (i.e., the daily trading session of the underlying market) during the lifetime of your order. If, however, your order relates to a market that we quote during FinancialSpreads.com opening hours (for instance the Daily FTSE Cash), then the order will be valid for the entire period quoted by FinancialSpreads.com during the lifetime of your order. If there is any form of gap between the close of the market as quoted by FinancialSpreads.com and its reopening either on the next day or, in the case of a force majeure, whenever the market officially reopens the clients stop will be executed at the FinancialSpreads.com quote based upon the first price that FinancialSpreads.com are reasonably able to obtain in the underlying market.

10.11 Good For Day (“GFD”) means that the order will remain in effect until FinancialSpreads.com ceases to quote the relevant market for that day. Orders on Daily markets that close and reopen during the course of a single business day will refer to the market open at the time that the relevant order was given. Thus for instance an order on the Daily FTSE given before 16.30 will refer to the current days Daily FTSE but an order given after 16.30 will refer to the next business days Daily FTSE. All GFD orders are based on an ‘ FinancialSpreads.com Quote’ basis.

10.12 GMT Orders mean that the order will remain in effect until the time and date stated when the client placed the order or until FinancialSpreads.com ceases to quote the relevant market (whichever is the sooner). All GMT orders are based on a ‘ FinancialSpreads.com Quote’ basis

10.13 Once a stop, limit or new order level is hit we may at our sole discretion allow a client to amend this order before it has been actioned by us. The receipt of an e-mail confirmation of an order amendment is not binding. We may at our sole discretion decide to activate the original order if the activation of that order occurred before the amendment was made. We shall not be liable for bets generated by your assumption of non-activation of a fairly executed order.

11.0 Roll-Over
11.1
You may at any time before the expiry of an open bet ask for a quote to roll the bet over into the next contract period. You must have sufficient margin in your account to permit the opening of the new bet. Any rollover price quoted will reflect prevailing market premiums / discounts. Permission to roll-over any open bet is at our absolute discretion. Upon enactment of the roll-over trade the original bet will be closed and will become due for settlement (any loss on the closed bet becomes realised and payment becomes due) and a new bet in the next relevant contract period is created.

11.2 For further information relating to rollovers please read the 'The Product Information Sheets'.

11.3 Daily Rolling Bets are available in a variety of markets. Each market has its own conditions and spread, which may vary at our discretion.

11.3.1 Rolling bets incur a charge (or a refund) for each day that the bets are held overnight (London Time). This charge (refund) is calculated on the total equivalent market value of each bet held overnight. We will charge (or pay) interest on this market value for each day that the bet is held open overnight. We will charge the relevant funding rate plus 2% for long bets (buy bets) and will pay the relevant funding rate minus 2% for short bets (sell bets).

11.3.2 These bets will remain open so long as the client has funding available to support the minimum IMR for each market. We reserve the right to unilaterally move stop levels on any open rolling bet such that the client remains in a positive ‘available funds’ position. Should the client be unable to support any rolling bet due to the ongoing cost of the daily rolling charge (and the constraints of the minimum IMR) we reserve the right to close part or all of any bet sufficient to bring the client into a positive available funds position.

11.3.3 A rolling bet has, nominally, no expiry date but may be closed by us in situations of Force Majeure (clause 13) or in situations where the cost of rolling the bet has used more than the client’s available Margin. When bets are closed by us the price will be at the full spread quoted by FinancialSpreads.com at that time or at a price that in our opinion fairly reflects the price at that time.

11.3.4 All other terms and conditions apply to Daily Rolling Bets.

12. Errors
12.1
An e-mail confirmation of a bet that does not accurately reflect the relevant market price at the time when the bet was made either over the telephone or via the Online Trading Platform does not entitle the Client or us to enforce whatever is inaccurately recorded in the contract note. See ‘Pricing Error’ Clause 2.0 and Clause 8.10

13. Force Majeure
13.1
Exceptional / Unusual / Emergency Market Conditions (Force Majeure Event) may be deemed to have occurred if -

a) an event which prevents us from making orderly markets in any contract normally quoted by FinancialSpreads.com for the purposes of making spread bets;
b) the event of excessive volatility, as reasonably assessed us, in any market normally quote by FinancialSpreads.com or of the anticipation by us that such a situation may occur;
c) any quoted exchange or underlying product on which we rely for our spread betting quotes is suspended or closed;
d) any imposition or limitation on any market or product causes, as reasonably assessed by us, a significant loss of liquidity in that market or product. (i.e. the suspension of a share) loss of liquidity in that market or product. (i.e. the suspension of a share);
e) any act, event or occurrence including any strike, riot or civil commotion, terrorism, interruption of power supply or electronic communication or information system technical or communication problems or other act of god caused through loss of power which prevents FinancialSpreads.com from providing a normal spread betting service.

13.2 If we conclude in our reasonable assessment that a Force Majeure Situation exists then we may in our absolute and sole discretion:

(a) suspend trading and/or amend FinancialSpreads.com Market Hours for all or any markets;
(b) increase deposit/margin requirements and/or amend credit limits in the case of Credit Accounts;
(c) close any or all open bets;
(d) refuse to take any further bets even if such bets would be closing bets;
(e) immediately require payment of Margin and/or any other amounts you may owe us;
(f) cancel or fill any orders in each case at such levels as we consider in good faith and in our sole discretion to be fair and reasonable in the circumstances;
(g) reduce the maximum stake size allowable;
(h) vary (by this we mean widen) any spreads quoted by FinancialSpreads.com ;
(i) suspend or amend any part of these Terms to the extent that it is impossible or unreasonable for us to conform to them;
(j) take all such actions as we deem proper in the circumstances to defend our Clients and ourselves as a whole.

13.2 In the absence of fraud or bad faith, we shall not be liable to you for any losses you may suffer by reason of any action it may take in accordance with Clause 13.

14. Account Settlement
14.1
If your Account Balance is in debit, the full amount of that balance is due immediately. Payment must be made in the currency in which the debit balance is denominated (or by agreement with us and at an exchange rate designated by us the amount may be transferred in a currency of your choice).

14.2 We will require immediate payment of any debit Account Balance by either telegraphic transfer, debit/credit card, direct debit or any other method of immediate/electronic funds transfer acceptable to us or by bankers draft drawn on a UK clearing bank and delivered to us by 4.30pm on the same business day that the debit Account Balance became due.

14.3 Any client resident outside the UK may make payment by bankers draft drawn on a UK clearing bank and delivered to us by 4.30pm on the same business day that the debit Account Balance became due.

14.4 We are entitled to refuse payment by cheque without notice and without giving any reason.

14.5 We reserve the right to and shall be entitled to charge interest on all sums payable to us under these Terms which are not paid within 5 days of their due date until payment is made in full, we shall charge you 2% per calendar month or part thereof cumulative on the sum owed to us. We will require you to reimbursement for any and all costs we may suffer or incur if you fail to make payment when due for any reason whatsoever;

14.6 We have the right to debit from your Account or any other account in which you hold an interest any costs, interest or expenses incurred in recovering said debt. All debts due to us are recoverable in law; We will actively pursue any sum (whatever the size) that is due.

14.7 Unrealised profits will under no conditions be paid or be available for electronic withdrawal or offset against your obligation to pay your realised losses.

14.8 We shall be entitled to keep hold of funds which are required to cover adverse cash positions, Margin, any uncleared funds (i.e. cheques or credit card payments), realised losses and any other amount due under these Terms .

14.9 Set Off/Netting Provisions
(a)
We may at any time set off any liabilities owed by us to you against any amount owed by you to us. We reserve the right, without notice to you and in our absolute discretion, to consolidate any or all of your accounts of whatever type or description or any accounts in which you have a part or management function or oversight interest.

(b) Without prejudice to any part of these Terms and Conditions we shall be entitled to require the settlement of all open spread bet contracts at any time and with immediate effect. Such settlement shall be made at the market quote for each bet at the time of settlement or at the first such time that such a settlement may be practicably made. The settlement amount in respect of each open spread bet contract shall be calculated by us at our sole discretion, but with reference to any reasonable underlying market price, as the difference between the opening value of each bet and its value on the settlement price.

14.10 A Default Event shall be deemed to have occurred if:
(a) any statement either oral or written made by you to us is or becomes untrue or misleading.
(b) you fail to carry out any obligation to us under the Terms and Conditions or you fail to do anything that you have stated that you will do whether orally or over the telephone or by any form of written or electronic message.
(c) you die or become a patient within the meaning of any applicable mental health legislation.
(d) you are in default of payment of money owed to us or any of our associated companies.
(e) we at our sole discretion believes that any of the circumstances set out in paragraph 14.10 are likely to happen.

14.11 If a Default Event occurs we may (but are not obliged to):
(a) close (in whole or in part) all or any open bets held by the client, any profits or losses attributable to such bets shall be settled immediately.
(b) close all of your accounts and refuse to accept any new instructions or bets from you.
(c) impose stop orders on all open bets.
(d) take any reasonable action to safeguard the interests of our company such action to be judged solely by us.

15.0 Confirmations, Queries on Accounts and Complaints
15.1
Our contract notes will be e-mailed to you immediately upon action of any bet or order or amendment of order or any cancellation of order. Any material action affecting your account will trigger an e-mail confirmation. The absence of an e-mail confirmation of an action on your account will not affect the validity of any bet or order, which has been placed.

15.2 Your account statement will be available online at any time unless we have suspended your account or the Online Trading Platform is unavailable for any reason.

15.3 It is solely your responsibility to keep yourself fully up to date in respect of all your bets and any live orders. As soon as you receive any contract note you must check it to make certain that it is correct. The sooner that we are made aware of any error or problem, the sooner we will be able to look into or correct it. You must also regularly check your online statement.

15.4 If you receive a contract note for a bet or filled order that you allege has not been transacted by or for you, we must be notified immediately. If you do not receive a contract note for a bet you have placed (or believe you have placed) you must notify us immediately.

15.5 If you think that any contract note or statement contains any error you must notify us immediately.

15.6 Any query or dispute in respect of any trade or conversation, together with details of the time and date of the trade or conversation must be communicated to us as soon as you become aware of it If the dispute or complaint is not satisfactorily resolved it should be referred, again with all details, to the Customer Support Desk of FinancialSpreads.com and, if not then resolved to your satisfaction, should be further referred to our Compliance Officer compliance@ FinancialSpreads.com .com. Should you be in any way dissatisfied with the resolution of any dispute you have the right to refer the matter to the Financial Ombudsman Service. In circumstances of this occurring the matter should be referred to the Ombudsman within 28 days of the Compliance Officers’ resolution of the dispute.

15.7 We may at our discretion immediately close, at the prevailing FinancialSpreads.com quote or the first such quote available, any bet that is in dispute. No matter what the subsequent result of the dispute, we will not reopen or reinstate any such closed trade.

16.0 Betting on Equities/Shares
16.1
The following provisions of this clause 16 apply to equity/share bets and their associated options, in addition to all other provisions of these Terms. Clients should note that they are betting on the outcome of the price of a financial derivative, in this case a share, and will not be entitled to delivery of, or be required to deliver, the underlying product and will not be entitled to dividends or any equivalent thereof or any other interest therein.

16.2 In the event of any scrip dividend or rights issue (or any dilution or concentration of share capital or any special dividend) in any share bet that is already open we reserve the right to adjust all and every opening bet prices taken in that product to fairly reflect the impact of the same.

16.3 On expiry of equity bets of less than £100 a penny/cent movement and/or of less than £30,000 total virtual value, i.e. a £1 bet on a UK share is the equivalent to buying (or selling) 100 shares so that a £50 bet on a share priced at £2.00 would have a virtual value of £10,000 (50 x 2 x 100) whichever is the least the settlement price will be based on the closing bid or offer price of the bet plus or minus the FinancialSpreads.com spread on that bet depending on the client position (if the client has an Up Bet on expiry the settlement price will be the bid of the share in the market at expiry time minus the spread and if he has a down bet on expiry the settlement price will be the offer of the share in the market at expiry plus the spread).

16.4 On expiry of equity bets of greater than £100 per penny/cent movement and/or of total virtual value greater than £30,000 we shall settle the bet at either the average price of the underlying share in the last hour of trading of the last dealing day on a fair and reasonable, in our assessment, bid/offer spread plus or minus the relevant FinancialSpreads.com spread or at the price achieved by us in removing its hedge on the relevant bet during the course of the final business day of the relevant expiry date plus or minus the relevant FinancialSpreads.com spread.

16.5 If a spread bet is made by you in a contract that is found to be illiquid in any fashion either leaving us unable to purchase sufficient shares to cover your bet or unable to borrow the same in the open market, we reserve the right to cancel your bet at the opening price. We will endeavour to inform you as soon as is possible to this event.

16.6 If a spread bet that has been made by you, in a share or contract, subsequently becomes illiquid we reserve the right to close all or part of any such bet at the current FinancialSpreads.com quote.

16.7 If a share become subject to a take-over offer we reserve the right to close any or all bets at any time during the take-over process or to adjust the opening price of your bet to reflect any cash portion of the offer and/or to close the existing bet and reopen a new bet reflecting the new security that is created by the take-over.

16.8 If a share is suspended we are entitled to ask for additional margin to cover any liability to the extent that we consider a fair and reasonable price in the circumstances. If a share remains suspended for more than four business days we, at our sole discretion, may close the bet with reference to the last official price at the time of suspension.

16.9 Assuming no fraud or bad faith we shall not be liable to any losses howsoever caused in relation to this clause 16.

16.10 You are referred to the Product Information Sheets for the further terms relating to equity bets and associated options.

17.0 Personal Statements
17.1
Each time you make a bet you signify and agree that all statements concerning personal warranties and representations are repeated and that:

(a) all information that you have provided us with (in your Application Form and subsequently) is true and accurate in all material respects;
(b) you have read and fully understood these Terms (including the Product Information Sheets) and the Risk Warning Notice (which forms part of the Application Form);
if you are an individual you are over 18 years of age;
(d) you agree to be bound by these Terms ;
(e) the action of taking a bet with us is legal in the Jurisdiction you are currently resident and that you will not violate any law or ordinance relevant to you;
(f) you are taking each and every bet on your own behalf as principal and not as a third parties representative;
(g) you warrant that you are not acting in such a manner (nor is any Authorised Third Party duly authorised by you acting in such a manner) as may be termed market abuse under the Act and you are not breaching any rule or regulation under the Act or under FSA rules or violate any law applicable to you;
(h) if you are a company that in placing any bet or instruction you are duly authorised to do so;
(j) that any person authorised by you to trade or issue instructions on your behalf has read and understood both the Terms and Conditions and the Risk Warning.

17.2 If any losses are incurred by you or by us due to your breach of any warranty as set out herein you shall be liable for the total sum involved.

18.0 Alterations to these Terms and Conditions
18.1
These Terms are subject to alteration by notice to you. Any alteration shall be effective immediately on service in accordance with clause 19 and shall apply to all open bets and unfilled orders as at and after the effective date of the change.

18.2 We are obliged to notify all clients as to the reason for any change to the terms.

19. Notices
19.1
All notices will be sent to our clients via the e-mail messaging medium and unless we receive a 'failure to deliver' message all such messages will be deemed to have been received by you. Any alteration of your e-mail address must be communicated immediately to us. Any losses incurred by you through non-receipt of notification or confirmation (in the case of bets or orders placed) are payable by you. We accept no responsibility for non-receipt by you of any such notification or confirmation.

19.2 If we have not received an earlier receipt or notification of receipt from the you, any notice or other communication from us to you shall be deemed to have been duly served on you:

(a) if hand delivered at your last known home or work address or when actually given in person to the you;
(b) if given orally over the telephone or in a face-to-face exchange with you (or person claiming to the our representative to be you), when it has actually been given;
(c) if given by leaving a telephone answering machine message, text message or voice mail message, two hours after the message being left on the relevant medium;
(d) if sent by first class post, two business days after posting of same;
(f) if sent by fax, on completion of its transmission, provided that a transmission "successful" notification has been received by us;
(g) if sent by e-mail upon receipt of a delivery notice by us.

20. Limitations of Liability
20.1
You may not assign any part of you profits or losses to a third party. A third party may not place any funds in your account or withdraw funds from your account. All withdrawals from your account balance must be payable directly to you (by means of a cheque or BACS payment) or into an account in your name via direct debit.

20.2 In agreement with you we may waive or relax any of these Terms from time to time. In particular but without limitation, where these Terms specify certain limits or parameters to your betting activities and/or Margin requirements, we may, but only on agreement with you, allow you to breach such limits. Any liability accrued due to such permission is your sole responsibility. Any agreement to waiver or failure to enforce any part of these Terms shall not constitute a waiver by us to enforce such rules at a subsequent time.

20.3 These Terms do not limit or exclude any liability arising out of fraud or for death or injury arising by reason of our negligence.

20.4 Subject to all other provisions of these Terms we are liable to you to pay you your realised available profits. The foregoing is our entire liability to you.

20.5 Nothing in these Terms shall exclude or restrict any duty or liability owed by us to you under the 2000 Act or FSA rules, which shall, in the event of conflict, prevail over these Terms.

20.6 If any of these Terms shall be found to be unenforceable or invalid, such unenforceability or invalidity shall not affect any other part of these Terms (or the remaining portion of the affected part as the case may be), which shall remain in full force and effect.

20.7 The Client shall not assign, transfer, charge or sub-contract any of the rights or liabilities hereunder.

20.8 We shall be entitled to assign, transfer, charge, sub-contract or deal in any manner with all or any of its rights and/or liabilities hereunder including by way of transfer of the same to an associated company.

21.0 Legal Jurisdiction
21.1
These Terms and Conditions and all business transacted between us and you shall be governed by the laws of England and all parties where ever resident shall submit to and be subject to the jurisdiction of the English courts.

22.0 Market Abuse
Clients must be aware that spread betting is a regulated activity by the FSA and that the applicable rules and regulations that pertain to the trading of equities and futures also pertain to spread betting. Customers are especially reminded that this applies to all forms of market abuse such as insider trading and to directors making bets in shares of their own companies.

23.0 Taxes
For residents in Great Britain, at the present time, income from betting activities is exempt from personal income tax and betting losses are not deductible for tax purposes. Tax regulations may change at any time. It is your sole responsibility to ensure that your spread betting activity complies with your local income tax regulations and any other applicable fiscal laws.

FinancialSpreads.com is a trading name of London Capital Group Ltd which is authorised and regulated by the Financial Services Authority (FSA). 1st March 2005