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Legislation
Corporation Tax Act 2009

Crossheading Derivative contracts to which sections 640 and 641 apply

  • Section 643 Contracts relating to land or certain tangible movable property
  • Section 644 Income to be left out of account in determining whether section 643 applies
  • Section 645 Creditor relationships: embedded derivatives which are options
  • Section 646 Exclusions from section 645
  • Section 647 Meaning of certain expressions in section 645
  • Section 648 Creditor relationships: embedded derivatives which are exactly tracking contracts for differences
  • Section 649 Meaning of certain expressions in section 648
  • Section 650 Property based total return swaps
  1. Chapter 7 Chargeable gains arising in relation to derivative contracts
  2. Crossheading Derivative contracts to which sections 640 and 641 apply

Crossheading Derivative contracts to which sections 640 and 641 apply

From legislation.gov.uk

Contents

  1. Section 643 Contracts relating to land or certain tangible movable property
  2. Section 644 Income to be left out of account in determining whether section 643 applies
  3. Section 645 Creditor relationships: embedded derivatives which are options
  4. Section 646 Exclusions from section 645
  5. Section 647 Meaning of certain expressions in section 645
  6. Section 648 Creditor relationships: embedded derivatives which are exactly tracking contracts for differences
  7. Section 649 Meaning of certain expressions in section 648
  8. Section 650 Property based total return swaps
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