Modifications etc. (not altering text)
C1Pt. 7 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)
C2Pt. 7 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)
C3Pt. 7 modified by 2007 c. 3, s. 809FZZ(8) (as inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(2))
(1)This Chapter makes provision—
(a)about continuity of treatment in some cases in which a company replaces a member of the same group of companies as a party to a derivative contract, and
(b)about cases in which the company ceases to be a member of the group.
(2)For the meaning of references in this Chapter to a company replacing another as a party to a derivative contract, see section 627.
(3)In this Chapter, references to a company being a member of a group of companies are to be read in accordance with section 170 of TCGA 1992 (interpretation of sections 171 to 181 of that Act: groups).
(4)For modifications of this Chapter for insurance companies, see section 636.