C1C2Part 7Derivative contracts
Annotations:
Chapter 11Tax avoidance
Introduction
689Overview of Chapter
1
This Chapter contains rules connected with tax avoidance.
2
In particular—
a
for rules about unallowable purposes, see sections 690 to 692,
b
for rules relating to credits and debits where transactions are not at arm's length, see sections 693 to 695,
c
for rules relating to credits and debits in the case of transactions with non-UK residents, see sections 696 and 697, F1...
d
for rules relating to disposals for consideration not fully recognised by accounting practice, see section 698 F2, and
e
for rules about debits arising as a result of the derecognition of derivative contracts, see section 698A.
Pt. 7 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)