xmlns:atom="http://www.w3.org/2005/Atom"
91In section 691 (meaning of “unallowable purpose”), after subsection (1) insert—
“(1A)In subsection (1)(b) “related transaction”, in relation to a derivative contract, includes anything which equates in substance to a disposal or acquisition of the kind mentioned in section 596(1) (as read with section 596(2)).”