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 602
Contract becoming one relating to holding in OEIC, unit trust or offshore fund
Section 602 establishes how to determine the opening valuation of a derivative contract when it transitions into one that relates to a holding in an open-ended investment company (OEIC), unit trust or offshore fund between two successive accounting periods.
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.