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Legislation

Corporation Tax Act 2009

Crossheading Unallowable purposes

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Section 690 Derivative contracts for unallowable purposes
Section 691 Meaning of “unallowable purpose”
Section 692 Allowance of accumulated net losses

Chapter 11 Tax avoidance
Crossheading Unallowable purposes

Crossheading Unallowable purposes

From legislation.gov.uk

Contents

Section 690 Derivative contracts for unallowable purposes
Section 691 Meaning of “unallowable purpose”
Section 692 Allowance of accumulated net losses