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Legislation

Corporation Tax Act 2009

Crossheading Miscellaneous

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Section 607 Pre-contract or abortive expenses
Section 607ZA Debits referable to times before UK property business etc carried on
Section 607A Company is not, or has ceased to be, party to derivative contract
Section 607B Exclusion of debit where relief allowed to another
Section 607C Avoidance of double charge
Section 608 Company ceasing to be party to derivative contract
Section 609 Company ceasing to be UK resident
Section 610 Non-UK resident company ceasing to hold derivative contract for section 609(2) purposes
Section 611 Release under statutory insolvency arrangement of liability under derivative contract

Corporation Tax Act 2009
Miscellaneous

Section 608 | Company ceasing to be party to derivative contract

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 608 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 72

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