637 Investment trusts: profits or losses of a capital nature
Corporation Tax Act 2009 (2009 c 4) | Legislation

Investment and venture capital trusts

637  Investment trusts: profits or losses of a capital nature

(1)     Profits or losses of a capital nature arising to an investment trust from a derivative contract may not be brought into account as credits or debits in accordance with this Part.

(2)     For the purposes

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