Corporation Tax Act 2009 section 606G

Meaning of "relevant contingent contract" and "operative condition"

Section 606G defined the terms "relevant contingent contract" and "operative condition" for the purposes of the rules on contingent contracts within the derivative contracts regime. This section has been removed from the legislation.

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.