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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Other definitions

  • Section 490 Meaning of “relevant accounting period”
  • Section 491 Meaning of “relevant public body”
  • Section 492 Meaning of “UK group company”
  • Section 493 Embedded derivatives
  • Section 494 Other interpretation
  1. Other definitions
  2. Embedded derivatives

Section 493 | Embedded derivatives

From legislation.gov.uk

Sections 415 and 585 of CTA 2009 (loan relationships with embedded derivatives) apply for the purposes of this Part of this Act.

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