Statute
Section 600 — Corporation Tax Act 2009: Contract which is or forms part of financial asset or liability
Text of the provision Official document
Contract which is or forms part of financial asset or liability 600 1 This section applies to a derivative contract which meets the condition in section 579(1)(b) (contract which is or forms part of a financial asset or liability for accounting purposes).
2 The amounts to be brought into account in accordance with this Part in respect of the contract are to be determined on the basis of fair value accounting.
Official source: legislation.gov.uk
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