668 Shares acquired on running of future to delivery
Corporation Tax Act 2009 (2009 c 4) | Legislation

668  Shares acquired on running of future to delivery

(1)     This section applies if—

(a)     a company is a party to a derivative contract in an accounting period,

(b)     the derivative contract is a plain vanilla contract,

(c)     the contract is a future, and

(d)     delivery is taken of shares in

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