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Corporation Tax Act 2009
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699Priority of this Part for corporation tax purposes
This section has no associated Explanatory Notes
(1)The amounts which are brought into account in accordance with this Part in respect of any matter are the only amounts which may be brought into account for corporation tax purposes in respect of it.
(2)Subsection (1) is subject to any provision to the contrary.
(3)For such provisions, see in particular—
(a)section 616 (disapplication of fair value accounting for certain derivative contracts),
(b)paragraph 93 of Schedule 2 (plain vanilla contracts which became derivative contracts before 30 December 2006), and
(c)section 83(2ZA) of FA 1989 (life assurance: receipts to be taken into account).
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