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Legislation
Corporation Tax Act 2009

Crossheading Application of fair value accounting

  • Section 600 Contract which is or forms part of financial asset or liability
  • Section 601 Contract relating to holding in OEIC, unit trust or offshore fund
  • Section 602 Contract becoming one relating to holding in OEIC, unit trust or offshore fund
  • Section 603 Associated transaction treated as derivative contract
  1. Chapter 3 Credits and debits to be brought into account: general
  2. Crossheading Application of fair value accounting

Crossheading Application of fair value accounting

From legislation.gov.uk

Contents

  1. Section 600 Contract which is or forms part of financial asset or liability
  2. Section 601 Contract relating to holding in OEIC, unit trust or offshore fund
  3. Section 602 Contract becoming one relating to holding in OEIC, unit trust or offshore fund
  4. Section 603 Associated transaction treated as derivative contract
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