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Legislation
Corporation Tax Act 2009

Crossheading Other general definitions

  • Section 702 “Tax-adjusted carrying value”
  • Section 703 “Chargeable asset”
  • Section 704 “Creditor relationship” and “debtor relationship”
  • Section 705 Expressions relating to exchange gains and losses
  • Section 706 “Excluded body”
  • Section 707 “Hedging relationship”
  • Section 708 “Plain vanilla contract”
  • Section 709 “Securities house”
  • Section 710 Other definitions
  1. Corporation Tax Act 2009
  2. /
  3. /Chapter 13 General and supplementary provisions

Crossheading Other general definitions

From legislation.gov.uk

Contents

  1. Section 702 “Tax-adjusted carrying value”
  2. Section 703 “Chargeable asset”
  3. Section 704 “Creditor relationship” and “debtor relationship”
  4. Section 705 Expressions relating to exchange gains and losses
  5. Section 706 “Excluded body”
  6. Section 707 “Hedging relationship”
  7. Section 708 “Plain vanilla contract”
  8. Section 709 “Securities house”
  9. Section 710 Other definitions
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