46 Applying section 44(2): asset in hedging relationship with derivative contract
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

46  Applying section 44(2): asset in hedging relationship with derivative contract

(1)     If an asset is in a hedging relationship with a derivative contract, section 44(2) applies in relation to the asset as if the income arising from the asset

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