580 “OپDz”
Corporation Tax Act 2009 (2009 c 4) | Legislation

580 “OپDz”

(1)     In this Part “option” includes a warrant.

(2)     References in this Part to an option do not include a contract whose terms—

(a)     provide—

(i)     that, after setting off their obligations to each other under the contract,

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