657 Meaning of “exactly tracking contract” in section 656
Corporation Tax Act 2009 (2009 c 4) | Legislation

657  Meaning of “exactly tracking contract” in section 656

(1)     This section applies for the purposes of section 656.

(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

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