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 section 599B
Determination of credits and debits where amounts not fully recognised
Section 599B sets out how a company must calculate the tax credits and debits for a derivative contract where the amounts have not been fully recognised in the accounts, as identified under section 599A.
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.