981 Exemption for gains on financial futures
Corporation Tax Act 2009 (2009 c 4) | Legislation

981  Exemption for gains on financial futures

(1)     No liability to corporation tax arises under this Chapter in respect of a gain arising to a company in the course of dealing in—

(a)     financial futures,

(b)     traded options, or

(c)     financial options.

(2)

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