[259N Meaning of “financial instrument”]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Chapter 14
Interpretation]

[Financial instruments]

[259N  Meaning of “financial instrument”]

[(1)     A “financial instrument” means—

(a)     an arrangement profits or deficits arising from which would, on the assumption that the person to whom they arise is within the charge to corporation tax, fall to be brought into account for corporation tax purposes in accordance with Part 5

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