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Corporation Tax Act 2009

Crossheading Some derivative contracts to be taxed on a chargeable gains basis

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Section 641 Derivative contracts to be taxed on a chargeable gains basis
Section 642 Exception from section 641

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

Crossheading Some derivative contracts to be taxed on a chargeable gains basis

From legislation.gov.uk

Contents

Section 641 Derivative contracts to be taxed on a chargeable gains basis
Section 642 Exception from section 641

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