581 “Fܳٳܰ”
Corporation Tax Act 2009 (2009 c 4) | Legislation

581 “Fܳٳܰ”

(1)     In this Part “future” means a contract for the sale of property under which delivery is to be made—

(a)     at a future date agreed when the contract is made, and

(b)     at a price so agreed,

but this is subject to subsection (3).

(2)     For the purposes of subsection (1)(b), a price is agreed when

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