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Corporation Tax Act 2009

Crossheading Carry back of net losses on certain derivative contracts

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Section 663 Contracts to which section 641 applies
Section 664 Meaning of certain expressions in section 663

Chapter 8 Further provision about chargeable gains and derivative contracts
Crossheading Carry back of net losses on certain derivative contracts

Crossheading Carry back of net losses on certain derivative contracts

From legislation.gov.uk

Contents

Section 663 Contracts to which section 641 applies
Section 664 Meaning of certain expressions in section 663