628 Transferor using fair value accounting
Corporation Tax Act 2009 (2009 c 4) | Legislation

Exceptions to section 625

628  Transferor using fair value accounting

(1)     This section applies instead of section 625 if, in a case where that section would otherwise apply, the transferor uses fair value accounting as respects the derivative contract.

(2)     The amount which is to be brought into account by the transferor in

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