[599A Amounts not fully recognised for accounting purposes: introduction]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[599A  Amounts not fully recognised for accounting purposes: introduction]

[(1)     Section 599B applies for the purpose of determining the credits and debits which a company is to bring into account for a period for the purposes of this Part in the following case.

(2)     The case is where—

(a)     the company is, or is treated as, a party to a derivative contract in the period, [and]

[(b)     as a result of tax avoidance arrangements to which the

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