Derivative contracts

Clearance procedures

Legislation/Regulatory – CTA2009 s. 678, 679

Company, meaning

Legislation/Regulatory – CTA2009 s. 681

Generally

Legislation/Regulatory – CTA2009 s. 674

Notional carrying value

Legislation/Regulatory – CTA2009 s. 675, 676

Tax avoidance cases

Legislation/Regulatory – CTA2009 s. 677-679

Transparent entities

Legislation/Regulatory – CTA2009 s. 680

Distributions as part of merger

Legislation/Regulatory – CTA2010 s. 1031

Division of business in a cross-border transfer, exempt distributions

Legislation/Regulatory – CTA2010 s. 1078

Double taxation relief

Chargeable gains

Legislation/Regulatory – TIOPA2010 s. 122

Conditions to be met

Legislation/Regulatory – TIOPA2010 s. 116, 118

Derivative contracts

Legislation/Regulatory – TIOPA2010 s. 117, 119

Intangible fixed assets

Legislation/Regulatory – TIOPA2010 s. 117, 119

Interpretation

Legislation/Regulatory – TIOPA2010 s. 122

Loan relationships

Legislation/Regulatory – TIOPA2010 s. 117, 119

Transparent entities involved in

Legislation/Regulatory – TIOPA2010 s. 120, 121

Intangible fixed assets

Legislation/Regulatory – CTA2009 s. 819, 820, 823
HMRC Guidance – CIRD42030 ; CIRD42035 ; CIRD42060 ; CIRD42065

Loan relationships

Generally

Legislation/Regulatory – CTA2009 s. 421
HMRC Guidance – CFM34160

Interpretation

Legislation/Regulatory – CTA2009 s. 430

Notional carrying value

Legislation/Regulatory – CTA2009 s. 422

Reorganisations

Legislation/Regulatory – CTA2009 s. 425

Tax avoidance cases

Legislation/Regulatory – CTA2009 s. 426-28
HMRC Guidance – CFM34160

Transferor using fair value accounting

Legislation/Regulatory – CTA2009 s. 423

Transparent entities

Legislation/Regulatory – CTA2009 s. 429
HMRC Guidance – CFM38170