Corporation Tax Act 2009(c. 4) - Explanatory Notes

Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 7: Derivative contracts

Overview

Chapter 5: Continuity of treatment on transfers within groups

Section 626: Transactions to which section 625 applies

1713. This section defines the related transaction or series of transactions which acts or act as a trigger for the application of section 625. It is based on paragraph 28(2) of Schedule 26 to FA 2002.