The derivative contract rules in CTA 2009, Pt. 7 contain a number of provisions dealing with transactions with connected companies, within groups and with non-residents. These are considered under separate subheadings below.

The provisions should be seen, alongside the provisions considered in the preceding sections, as further modifications to the computational rules that usually apply to derivative contracts which fall within Part 7 (see ¶719-800 above for a description of those computational rules).

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