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Legislation
Corporation Tax Act 2009

Crossheading Miscellaneous

  • Section 607 Pre-contract or abortive expenses
  • Section 607ZA Debits referable to times before UK property business etc carried on
  • Section 607A Company is not, or has ceased to be, party to derivative contract
  • Section 607B Exclusion of debit where relief allowed to another
  • Section 607C Avoidance of double charge
  • Section 608 Company ceasing to be party to derivative contract
  • Section 609 Company ceasing to be UK resident
  • Section 610 Non-UK resident company ceasing to hold derivative contract for section 609(2) purposes
  • Section 611 Release under statutory insolvency arrangement of liability under derivative contract
  1. Chapter 3 Credits and debits to be brought into account: general
  2. Crossheading Miscellaneous

Crossheading Miscellaneous

From legislation.gov.uk

Contents

  1. Section 607 Pre-contract or abortive expenses
  2. Section 607ZA Debits referable to times before UK property business etc carried on
  3. Section 607A Company is not, or has ceased to be, party to derivative contract
  4. Section 607B Exclusion of debit where relief allowed to another
  5. Section 607C Avoidance of double charge
  6. Section 608 Company ceasing to be party to derivative contract
  7. Section 609 Company ceasing to be UK resident
  8. Section 610 Non-UK resident company ceasing to hold derivative contract for section 609(2) purposes
  9. Section 611 Release under statutory insolvency arrangement of liability under derivative contract
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