Statute
Section 577 — Corporation Tax Act 2009: “Relevant contract”
Text of the provision Official document
“Relevant contract” 577 1 In this Part “ relevant contract ” means—
a an option, b a future, or c a contract for differences.
2 For the meaning of “option”, “future” and “contract for differences”, see sections 580, 581 and 582 respectively.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →