Statute
Section 708 — Corporation Tax Act 2009: “Plain vanilla contract”
Text of the provision Official document
“Plain vanilla contract” 708 In this Part “ plain vanilla contract ” means a relevant contract other than one to which a company is treated as being a party under—
a section 584 (hybrid derivatives with embedded derivatives),
b section 585 (loan relationships with embedded derivatives), or c section 586 (other contracts with embedded derivatives).
Official source: legislation.gov.uk
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