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Legislation

Corporation Tax Act 2009

Crossheading Transfers of derivative contracts at notional carrying value

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Section 675 Transfer of derivative contract at notional carrying value
Section 676 Transferor using fair value accounting

Chapter 9 European cross-border transfers of business
Crossheading Transfers of derivative contracts at notional carrying value

Crossheading Transfers of derivative contracts at notional carrying value

From legislation.gov.uk

Contents

Section 675 Transfer of derivative contract at notional carrying value
Section 676 Transferor using fair value accounting