693 Bringing into account adjustments under [Part 4 of TIOPA 2010]
Corporation Tax Act 2009 (2009 c 4) | Legislation

Transactions not at arm's length

693  Bringing into account adjustments under [Part 4 of TIOPA 2010]

(1)     This section deals with the credits and debits which are to be brought into account in accordance with this Part as a result of [Part 4 of TIOPA 2010] (provision not at arm's length) applying in relation to a company's derivative contracts or related transactions.

(2)

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