672 Treatment of net gains and losses on disposal of certain embedded derivatives
Corporation Tax Act 2009 (2009 c 4) | Legislation

Treatment of net gains and losses on disposal of certain embedded derivatives

672  Treatment of net gains and losses on disposal of certain embedded derivatives

(1)     This section applies if—

(a)     a derivative contract is one to which section 648 (creditor relationships: embedded derivatives which are exactly tracking contracts for differences) applies for an accounting period, and

(b)

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