671 Meaning of G, L and CV in section 670
Corporation Tax Act 2009 (2009 c 4) | Legislation

671  Meaning of G, L and CV in section 670

(1)     This section applies for the purposes of section 670.

(2)     G is the sum of the amounts of any chargeable gains treated as accruing to the company under section 641(3)(a) (derivative contracts to be taxed on a chargeable gains basis) in respect of the derivative contract in each relevant accounting

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