(1) Options to acquire or dispose of —
(a) a Financial Instrument (other than one of a kind specified by this paragraph);
(b) currency of any country or territory;
(c) a commodity of any kind;
(d) a right to receive a Cash settlement, the value of which is determined by reference to —
(i) the value or price of an index, interest rate or exchange rate; or
(ii) any other rate or variable; or
(e) an option to acquire or dispose of an investment of the kind specified by this paragraph by virtue of sub-paragraph (a), (b), (c) or (d).