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Legislation

Corporation Tax Act 2009

Crossheading Transfers of derivative contracts at notional carrying value

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Section 684 Transfer of derivative contract at notional carrying value
Section 685 Transferor using fair value accounting

Chapter 10 European cross-border mergers
Crossheading Transfers of derivative contracts at notional carrying value

Crossheading Transfers of derivative contracts at notional carrying value

From legislation.gov.uk

Contents

Section 684 Transfer of derivative contract at notional carrying value
Section 685 Transferor using fair value accounting