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.
Lifecycle
Department
Made
19 Dec 2013
—
In force
31 Dec 2013
Enabling power
The Treasury make the following Order in exercise of the powers conferred by section 701 of the Corporation Tax Act 2009:
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