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 604A
Amounts recognised in other comprehensive income and not transferred to profit or loss
Section 604A deals with the tax treatment of amounts sitting in other comprehensive income when a derivative contract (or part of one) ceases to be recognised in a company's accounts and those amounts are not expected to recycle through profit or loss.
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.