570 Overview of Part
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 7 Derivative Contracts

Chapter 1
Introduction

Introduction

570  Overview of Part

(1)     This Part is about how profits and losses arising to a company from its derivative contracts are brought into account for corporation tax purposes.

(2)     For the meaning of “derivative contract”, see section 576 and the remainder of Chapter 2.

(3)     For how such profits

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