# Corporation Tax Act 2009, Paragraph 89


Section 661 (contract which becomes derivative contract) does not apply if the relevant contract became a derivative contract before 30 December 2006.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/89 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.