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Corporation Tax Act 2009
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Changes over time for: Section 635
Alternative versions:
- 01/04/2009- Amendment
- 17/07/2012- Amendment
- 17/07/2013
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Status:
Point in time view as at 17/07/2013.
Changes to legislation:
Corporation Tax Act 2009, Section 635 is up to date with all changes known to be in force on or before 19 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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635Creditor relationships: embedded derivatives which are optionsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies if in any accounting period—
(a)a company is a party to a creditor relationship for the purposes of its [F1basic life assurance and general annuity business], and
(b)that creditor relationship is one in relation to which sections 415 and 585 (which both apply to loan relationships with embedded derivatives) would have effect but for the fact that the company accounts for the creditor relationship at fair value through profit and loss.
(2)[F2For the purpose of applying the I - E rules, this Part] and Part 5 (loan relationships) have effect for that accounting period as they would if the creditor relationship were one in relation to which those sections have effect.
Textual Amendments
F1Words in s. 635(1)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 169(2)
F2Words in s. 635(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 169(3)
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