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Legislation
Corporation Tax Act 2009

Crossheading Miscellaneous

  • 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
  1. Miscellaneous
  2. Release under statutory insolvency arrangement of liability under derivative contract

Section 611 | Release under statutory insolvency arrangement of liability under derivative contract

From legislation.gov.uk

No credit is required to be brought into account by a company in respect of the release of the company's liability to pay an amount under a derivative contract of the company if the release is part of a statutory insolvency arrangement.

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