- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/11/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2002
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Changes over time for: Paragraph 1
Version Superseded: 01/04/2009
Alternative versions:
- 24/07/2002- Amendment
- 30/11/2003
Point in time - 01/04/2009- Amendment
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Point in time view as at 30/11/2003. This version of this provision has been superseded.
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Profits arising from derivative contractsU.K.
1(1)For the purposes of corporation tax all profits arising to a company from its derivative contracts shall be chargeable to tax as income in accordance with this Schedule.
(2)Except where otherwise indicated, the amounts to be brought into account in accordance with this Schedule in respect of any matter are the only amounts to be brought into account for the purposes of corporation tax in respect of that matter.
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