641 Derivative contracts to be taxed on a chargeable gains basis
Corporation Tax Act 2009 (2009 c 4) | Legislation

Some derivative contracts to be taxed on a chargeable gains basis

641  Derivative contracts to be taxed on a chargeable gains basis

(1)     This section applies to a derivative contract of a company for an accounting period if any of the provisions in subsection (2) applies to the derivative contract for the period.

(2)

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