Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 sections 59–60
Deeply discounted securities held before 1 October 2002
Sections 59 and 60 provide transitional rules for companies holding deeply discounted securities before 1 October 2002, addressing how deferred debits are treated and how unit trusts and open-ended investment companies account for unrealised gains or losses on such securities.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.