{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-572",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-572.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/572",
  "kind": "section",
  "number": "572",
  "heading": "Profits and losses to be calculated using credits and debits given by this Part",
  "text": "(1) Profits and losses arising to a company from its derivative contracts are to be calculated using the credits and debits given by this Part.\n(2) For exceptions to this section, see sections 652 to 658 (issuers of securities with embedded derivatives: deemed options and contracts for differences).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/572",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}