623 Index-linked gilt-edged securities with embedded contracts for differences
Corporation Tax Act 2009 (2009 c 4) | Legislation

623  Index-linked gilt-edged securities with embedded contracts for differences

(1)     This section applies to a derivative contract of a company for an accounting period if each of conditions A to D is met.

(2)     Condition A is that the derivative contract is a relevant contract to which the company is treated as a party under section 585(2) (loan

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