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Legislation

Corporation Tax Act 2009

Crossheading Meaning of “derivative contract” and other basic definitions

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Section 576 “Derivative contract”
Section 577 “Relevant contract”
Section 578 Relevant contracts of a company and being party to such contracts
Section 579 The accounting conditions
Section 580 “Option”
Section 581 “Future”
Section 582 “Contract for differences”
Section 583 “Underlying subject matter”

Chapter 2 Contracts to which this Part applies
Crossheading Meaning of “derivative contract” and other basic definitions

Crossheading Meaning of “derivative contract” and other basic definitions

From legislation.gov.uk

Contents

Section 576 “Derivative contract”
Section 577 “Relevant contract”
Section 578 Relevant contracts of a company and being party to such contracts
Section 579 The accounting conditions
Section 580 “Option”
Section 581 “Future”
Section 582 “Contract for differences”
Section 583 “Underlying subject matter”