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Corporation Tax Act 2009

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622Contracts ceasing to be derivative contracts
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(1)This section applies if a company is a party to a relevant contract which ceases to be a derivative contract.

(2)The company is treated for the purposes of this Part as if it had disposed of the contract in a related transaction at the relevant time for consideration of an amount equal to the notional carrying value of the contract at that time.

(3)In this section “the relevant time” means the time when the contract ceases to be a derivative contract.

(4)For the purposes of this section, the “notional carrying value” of the contract at the relevant time is the amount which would have been the carrying value of the contract in the accounts of the company if a period of account had ended immediately before that time.

(5)See also section 662 (chargeable gains provision for contracts ceasing to be derivative contracts).

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