Related Commentary  Related HMRC Manuals

570(1)  This Part is about how profits and losses arising to a company from its derivative contracts are brought into account for corporation tax purposes.

570(2)  For the meaning of “derivative contract”, see section 576 and the remainder of Chapter 2.

570(3)  For how such profits and losses are calculated and brought into account, see–

(a)section 572 (profits and losses to be calculated using credits and debits given by this Part),

(b)section 573 (trading credits and debits to be brought into account under Part 3),

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