663 Contracts to which section 641 applies
Corporation Tax Act 2009 (2009 c 4) | Legislation

Carry back of net losses on certain derivative contracts

663  Contracts to which section 641 applies

(1)     This section applies in the case of a company if—

(a)     there are net section 641 losses for an accounting period (“the loss period”),

(b)     there are net section 641 gains for a previous accounting period (“the gains period”),

(c)     the gains

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