Section 624 — Corporation Tax Act 2009: Introduction to Chapter

Introduction to Chapter 624 1 This Chapter makes provision—

a about continuity of treatment in some cases in which a company replaces a member of the same group of companies as a party to a derivative contract, and b about cases in which the company ceases to be a member of the group.

2 For the meaning of references in this Chapter to a company replacing another as a party to a derivative contract, see section 627.

3 In this Chapter, references to a company being a member of a group of companies are to be read in accordance with section 170 of TCGA 1992 (interpretation of sections 171 to 181 of that Act: groups).

4 For modifications of this Chapter for insurance companies, see section 636.