On 1 June 2009, the FSA's amendments to DTR 5, requiring the disclosure of gross long contract for difference positions (and other similar financial instruments) came into effect. Under the new rules, a person will have to notify financial instruments that they hold, directly or indirectly, which are:
- qualifying financial instruments; or
- referenced to the shares of an issuer, other than a non-UK issuer, and have similar economic effects to (but which are not) qualifying financial instruments.
An updated version of the Q&A's on the disclosure of CfD's was published on 11 June 2009 by the FSA.