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Corporation Tax Act 2009

Crossheading Issuers of securities with embedded derivatives: deemed contracts for differences

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Section 656 Introduction to section 658
Section 657 Meaning of “exactly tracking contract” in section 656
Section 658 Chargeable gain or allowable loss treated as accruing

Corporation Tax Act 2009
Chapter 7 Chargeable gains arising in relation to derivative contracts

Crossheading Issuers of securities with embedded derivatives: deemed contracts for differences

From legislation.gov.uk

Contents

Section 656 Introduction to section 658
Section 657 Meaning of “exactly tracking contract” in section 656
Section 658 Chargeable gain or allowable loss treated as accruing

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