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Legislation
Corporation Tax Act 2009

Crossheading Meaning of “derivative contract” and other basic definitions

  • Section 576 “Derivative contract”
  • Section 577 “Relevant contract”
  • Section 578 Relevant contracts of a company and being party to such contracts
  • Section 579 The accounting conditions
  • Section 580 “Option”
  • Section 581 “Future”
  • Section 582 “Contract for differences”
  • Section 583 “Underlying subject matter”
  1. Meaning of “derivative contract” and other basic definitions
  2. “Relevant contract”

Section 577 | “Relevant contract”

From legislation.gov.uk

(1)In this Part “relevant contract” means—

(a)an option,

(b)a future, or

(c)a contract for differences.

(2)For the meaning of “option”, “future” and “contract for differences”, see sections 580, 581 and 582 respectively.

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