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Legislation
Corporation Tax Act 2009

Crossheading Derivatives

  • Section 415 Loan relationships with embedded derivatives
  • Section 416 Election for application of sections 415 and 585
  • Section 417 Further provisions about elections under section 416
  • Section 418 Loan relationships involving connected debtor and creditor where debits exceed credits
  • Section 418A Cases involving host contract
  • Section 419 Section 418: supplementary
  1. Chapter 12 Special rules for particular kinds of securities
  2. Crossheading Derivatives

Crossheading Derivatives

From legislation.gov.uk

Contents

  1. Section 415 Loan relationships with embedded derivatives
  2. Section 416 Election for application of sections 415 and 585
  3. Section 417 Further provisions about elections under section 416
  4. Section 418 Loan relationships involving connected debtor and creditor where debits exceed credits
  5. Section 418A Cases involving host contract
  6. Section 419 Section 418: supplementary
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