652 Introduction to sections 653 to 655
Corporation Tax Act 2009 (2009 c 4) | Legislation

Issuers of securities with embedded derivatives: deemed options

652  Introduction to sections 653 to 655

(1)     Sections 653 to 655 apply 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

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