696 Derivative contracts with non-UK residents
Corporation Tax Act 2009 (2009 c 4) | Legislation

Transactions with non-UK residents

696  Derivative contracts with non-UK residents

(1)     This section applies in relation to a company (“A”) if, as a result of any transaction—

(a)     A becomes a party to a derivative contract to which a non-UK resident (“NR”) is a party,

(b)     NR becomes a party to a derivative contract to which A is a party, or

(c)     A and NR both become

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