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

602  Contract becoming one relating to holding in OEIC, unit trust or offshore fund

(1)     This section applies if—

(a)     a company is a party to a relevant contract in two successive accounting periods,

(b)     section 587 (contract relating to holding in OEIC, unit trust or offshore fund) applies

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