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Legislation
Corporation Tax Act 2009

Crossheading Exclusions from derivative contracts

  • Section 589 Contracts excluded because of underlying subject matter: general
  • Section 590 Disregard of subordinate or small value underlying subject matter
  • Section 591 Conditions A to E mentioned in section 589(5)
  • Section 592 Embedded derivatives treated as meeting condition in section 591 etc
  • Section 593 Contracts where part of underlying subject matter is excluded property
  1. Corporation Tax Act 2009
  2. /
  3. /Chapter 2 Contracts to which this Part applies

Crossheading Exclusions from derivative contracts

From legislation.gov.uk

Contents

  1. Section 589 Contracts excluded because of underlying subject matter: general
  2. Section 590 Disregard of subordinate or small value underlying subject matter
  3. Section 591 Conditions A to E mentioned in section 589(5)
  4. Section 592 Embedded derivatives treated as meeting condition in section 591 etc
  5. Section 593 Contracts where part of underlying subject matter is excluded property
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