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Legislation

Corporation Tax Act 2009

Crossheading Transactions with non-UK residents

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Section 696 Derivative contracts with non-UK residents
Section 697 Exceptions to section 696

Chapter 11 Tax avoidance
Crossheading Transactions with non-UK residents

Crossheading Transactions with non-UK residents

From legislation.gov.uk

Contents

Section 696 Derivative contracts with non-UK residents
Section 697 Exceptions to section 696