645 Creditor relationships: embedded derivatives which are options
Corporation Tax Act 2009 (2009 c 4) | Legislation

645  Creditor relationships: embedded derivatives which are options

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

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

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