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Finance Act 2019
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- UK Public General Acts
- 2019 c. 1
- SCHEDULE 5
- PART 2
- Paragraph 21
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CTA 2009
21(1)Section 697 (derivative contracts with non-UK residents: exceptions) is amended as follows.
(2)For subsection (2) substitute—
“(2)Section 696 does not apply if NR—
(a)is chargeable to corporation tax or income tax in respect of income arising from the derivative contract (or would be if there were any such income), and
(b)is a party to the derivative contract otherwise than as agent or nominee of another person.”
(3)In subsection (6) omit the definition of “relevant entity” and “, and” immediately before it.
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