593 Contracts where part of underlying subject matter is excluded property
Corporation Tax Act 2009 (2009 c 4) | Legislation

593  Contracts where part of underlying subject matter is excluded property

(1)     This section applies to a relevant contract of a company—

(a)     which is an option or future,

(b)     which meets any of the accounting conditions in section 579(1), and

(c)     whose underlying subject matter consists of—

(i)

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