610 Non-UK resident company ceasing to hold derivative contract for [section 609(2) purposes]
Corporation Tax Act 2009 (2009 c 4) | Legislation

610  Non-UK resident company ceasing to hold derivative contract for [section 609(2) purposes]

(1)     This section applies if the rights and liabilities under a derivative contract of a company which is not UK resident cease to any extent to be held or owed for [section 609(2) purposes] in circumstances not involving a related transaction.

(2)     This Part applies as if—

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