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Legislation

Corporation Tax Act 2009

Crossheading Company ceasing to be party to certain contracts

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Section 660 Contract relating to holding in OEIC, unit trust or offshore fund
Section 661 Contract which becomes derivative contract

Chapter 8 Further provision about chargeable gains and derivative contracts
Crossheading Company ceasing to be party to certain contracts

Crossheading Company ceasing to be party to certain contracts

From legislation.gov.uk

Contents

Section 660 Contract relating to holding in OEIC, unit trust or offshore fund
Section 661 Contract which becomes derivative contract