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 635
Creditor relationships: embedded derivatives which are options
Section 635 requires life assurance companies to split out embedded derivative options from creditor relationships, even when those relationships are accounted for at fair value 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.