BrowseStatutory InstrumentsSI 2013/3218
SIin_forceSI 2013/3218 · order

The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013

Section 582 of the Corporation Tax Act 2009 defines contract for differences for the purposes of the definition of derivative contract in Part 7 of that Act. This Order amends the definition of contract for differences to extend it to a new type of contract introduced by the Energy Act 2013.

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Lifecycle
Department
Made
19 Dec 2013
In force
31 Dec 2013