660 Contract relating to holding in OEIC, unit trust or offshore fund
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 8
Further Provision About Chargeable Gains and Derivative Contracts

Company ceasing to be party to certain contracts

660  Contract relating to holding in OEIC, unit trust or offshore fund

(1)     This section applies if—

(a)     a company is a party to a relevant contract in two successive accounting

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