Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Yn ddilys o 01/04/2009

Part 10 U.K. Derivative contracts

Prospective

Repeal of provisions concerning exchange gains and losses from derivative contracts U.K.

Yn ddilys o 18/11/2015

99 (1) The following provisions of this Act (which rewrite provisions prospectively repealed by F(No.2)A 2005) cease to have effect— U.K.

(a) section 606 (exchange gains and losses), and

(b) in section 690(6) (derivative contracts for unallowable purposes) the words from “which are” to the end.

(2) For the power to make an order bringing this paragraph into force, see section 1329(3).