656 Introduction to section 658
Corporation Tax Act 2009 (2009 c 4) | Legislation

Issuers of securities with embedded derivatives: deemed contracts for differences

656  Introduction to section 658

(1)     Section 658 (chargeable gain or allowable loss treated as accruing) applies to a derivative contract of a company for an accounting period if each of conditions A to F is met.

(2)     Condition A is that the derivative

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