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Corporation Tax Act 2009

Crossheading Issuers of securities with embedded derivatives: equity instruments

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Section 665 Introduction to section 666
Section 666 Allowable loss treated as accruing

Chapter 8 Further provision about chargeable gains and derivative contracts
Crossheading Issuers of securities with embedded derivatives: equity instruments

Crossheading Issuers of securities with embedded derivatives: equity instruments

From legislation.gov.uk

Contents

Section 665 Introduction to section 666
Section 666 Allowable loss treated as accruing