587 Contract relating to holding in OEIC, unit trust or offshore fund
Corporation Tax Act 2009 (2009 c 4) | Legislation

Other contracts etc treated as derivative contracts

587  Contract relating to holding in OEIC, unit trust or offshore fund

(1)     This section applies in relation to a relevant contract to which a company is a party in an accounting period if—

(a)     it is not a derivative contract for the purposes of this Part but for this section, and

(b)     its underlying subject matter consists wholly or partly of a relevant holding in that period.

(2)     This

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