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Legislation

Corporation Tax Act 2009

Crossheading Certain embedded derivatives

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Section 616 Disapplication of fair value accounting
Section 617 Election for section 616 not to apply
Section 618 Elections under section 617: groups of companies

Corporation Tax Act 2009
Chapter 4 Further provision about credits and debits to be brought into account

Crossheading Certain embedded derivatives

From legislation.gov.uk

Contents

Section 616 Disapplication of fair value accounting
Section 617 Election for section 616 not to apply
Section 618 Elections under section 617: groups of companies

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