- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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Nodiadau Esboniadol
(1)This Chapter makes provision—
(a)about continuity of treatment in some cases in which a company replaces a member of the same group of companies as a party to a derivative contract, and
(b)about cases in which the company ceases to be a member of the group.
(2)For the meaning of references in this Chapter to a company replacing another as a party to a derivative contract, see section 627.
(3)In this Chapter, references to a company being a member of a group of companies are to be read in accordance with section 170 of TCGA 1992 (interpretation of sections 171 to 181 of that Act: groups).
(4)For modifications of this Chapter for insurance companies, see section 636.
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