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StatuteCorporation Tax Act 2009

Section 611 — Corporation Tax Act 2009: Release under statutory insolvency arrangement of liability under derivative contract

Text of the provision Official document

Release under statutory insolvency arrangement of liability under derivative contract 611 No credit is required to be brought into account by a company in respect of the release of the company's liability to pay an amount under a derivative contract of the company if the release is part of a statutory insolvency arrangement.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.