# Corporation Tax Act 2009, Section 577: “Relevant contract”


(1) In this Part “relevant contract” means—
(a) an option,
(b) a future, or
(c) a contract for differences.
(2) For the meaning of “option”, “future” and “contract for differences”, see sections 580, 581 and 582 respectively.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/577 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-577
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.