Section 612 — Corporation Tax Act 2009: Overview of Chapter

Overview of Chapter 612 1 This Chapter makes further provision about the credits and debits to be brought into account for the purposes of this Part.

2 In particular, it—

a provides for adjustments on a change of accounting basis (see sections 613 to 615),

b makes provision in relation to certain embedded derivatives (see sections 616 to 618),

c makes provision about partnerships involving companies (see sections 619 to 621),

d makes provision about contracts ceasing to be derivative contracts (see section 622),

and e makes provision in relation to some gilt-edged securities (see section 623).