Corporation Tax Act 2009 (c. 4)

Valid from 01/04/2009

Part 7 U.K. Derivative contracts

Chapter 4 U.K. Further provision about credits and debits to be brought into account

Introduction U.K.

612 Overview of Chapter U.K.

(1) This Chapter makes further provision about the credits and debits to be brought into account for the purposes of this Part.

(2) In particular, it—

(a) provides for adjustments on a change of accounting policy (see sections 613 to 615),

(b) makes provision in relation to certain embedded derivatives (see sections 616 to 618),

(c) makes provision about partnerships involving companies (see sections 619 to 621),

(d) makes provision about contracts ceasing to be derivative contracts (see section 622), and

(e) makes provision in relation to some gilt-edged securities (see section 623).