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Contents

Legislation

Corporation Tax Act 2009

Part 7 Derivative contracts

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Chapter 1 Introduction
Chapter 2 Contracts to which this Part applies
Chapter 3 Credits and debits to be brought into account: general
Chapter 4 Further provision about credits and debits to be brought into account
Chapter 5 Continuity of treatment on transfers within groups
Chapter 6 Special kinds of company
Chapter 7 Chargeable gains arising in relation to derivative contracts
Chapter 8 Further provision about chargeable gains and derivative contracts
Chapter 9 European cross-border transfers of business
Chapter 10 European cross-border mergers
Chapter 11 Tax avoidance
Chapter 12 Priority rules
Chapter 13 General and supplementary provisions

Corporation Tax Act 2009
Part 7 Derivative contracts

Part 7 Derivative contracts

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Contracts to which this Part applies
Chapter 3 Credits and debits to be brought into account: general
Chapter 4 Further provision about credits and debits to be brought into account
Chapter 5 Continuity of treatment on transfers within groups
Chapter 6 Special kinds of company
Chapter 7 Chargeable gains arising in relation to derivative contracts
Chapter 8 Further provision about chargeable gains and derivative contracts
Chapter 9 European cross-border transfers of business
Chapter 10 European cross-border mergers
Chapter 11 Tax avoidance
Chapter 12 Priority rules
Chapter 13 General and supplementary provisions