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 645
Creditor relationships: embedded derivatives which are options
Section 645 sets out the conditions under which an embedded derivative within a creditor relationship is treated as an option for corporation tax purposes, and removes qualifying corporate bond status from the underlying asset.
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.