649 Meaning of certain expressions in section 648
Corporation Tax Act 2009 (2009 c 4) | Legislation

649  Meaning of certain expressions in section 648

(1)     This section applies for the purposes of section 648.

(2)     “Exactly tracking contract” means a contract where the amount which is to be paid to discharge the rights and liabilities which fall to be treated as comprised in the contract is equal to the amount found by applying R% to C, where—

R% is the percentage change (if any) over the relevant

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