13U.K.In section 834(1) (interpretation of the Corporation Tax Acts) insert the following definition at the appropriate place—
““derivative contract” has the same meaning as it has for the purposes of Schedule 26 to the Finance Act 2002;”.
13U.K.In section 834(1) (interpretation of the Corporation Tax Acts) insert the following definition at the appropriate place—
““derivative contract” has the same meaning as it has for the purposes of Schedule 26 to the Finance Act 2002;”.