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Legislation
Corporation Tax Act 2009

Crossheading How profits and losses from derivative contracts are dealt with

  • Section 571 General rule: profits chargeable as income
  • Section 572 Profits and losses to be calculated using credits and debits given by this Part
  • Section 573 Trading credits and debits to be brought into account under Part 3
  • Section 574 Non-trading credits and debits to be brought into account under Part 5
  1. Chapter 1 Introduction
  2. Crossheading How profits and losses from derivative contracts are dealt with

Crossheading How profits and losses from derivative contracts are dealt with

From legislation.gov.uk

Contents

  1. Section 571 General rule: profits chargeable as income
  2. Section 572 Profits and losses to be calculated using credits and debits given by this Part
  3. Section 573 Trading credits and debits to be brought into account under Part 3
  4. Section 574 Non-trading credits and debits to be brought into account under Part 5
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