Crossheading How profits and losses from derivative contracts are dealt with
From legislation.gov.uk
Contents
- 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