[698D Examples of results that may indicate exclusion not applicable]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[698D  Examples of results that may indicate exclusion not applicable]

[(1)     Each of the following is an example of something which might indicate that arrangements whose main purpose, or one of whose main purposes, is to enable a company to obtain a derivative-related tax advantage are not excluded by section 698C(4) from being “relevant avoidance arrangements” for the purposes of section 698B—

(a)     the elimination or reduction, for purposes of corporation tax, of profits of a company arising from any of its derivative contracts, where for economic purposes profits, or greater profits, arise to the company from that contract;

(b)     the creation

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