http://www.legislation.gov.uk/uksi/2013/3218/contents/made

The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013

en

King's Printer of Acts of Parliament

2015-07-02

CORPORATION TAX

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.