Miscellaneous MiscellaneousF1
United Kingdom
- 607Pre-contract or abortive expenses
- 607ZADebits referable to times before UK property business etc carried on
- 607ACompany is not, or has ceased to be, party to derivative contract
- 607BExclusion of debit where relief allowed to another
- 607CAvoidance of double charge
- 608Company ceasing to be party to derivative contract
- 609Company ceasing to be UK resident
- 610Non-UK resident company ceasing to hold derivative contract for section 609(2) purposes
- 611Release under statutory insolvency arrangement of liability under derivative contract
Annotations
Textual amendments
- F1
Pt. 7 Ch. 3 cross-heading inserted (with effect in accordance with Sch. 21 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 21 para. 8
Notes on Part 7
Modifications
- C1
Pt. 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)
- C2
Pt. 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)
- C3
Pt. 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))
- C4
Pt. 7 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(6) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)