{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-582",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-582.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/582",
  "kind": "section",
  "number": "582",
  "heading": "“Contract for differences”",
  "text": "(1) In this Part “contract for differences” means a contract the purpose or pretended purpose of which is to make a profit or avoid a loss by reference to fluctuations in—\n(a) the value or price of property described in the contract, or\n(b) an index or other factor designated in the contract.\nand includes a contract which falls within section 6(2) of, or paragraph 1(1) of Schedule 2 to, the Energy Act 2013.\n(2) But none of the following is a contract for differences—\n(a) an option,\n(b) a future,\n(c) a contract of insurance,\n(d) a capital redemption policy,\n(e) a contract of indemnity,\n(f) a guarantee,\n(g) a warranty, or\n(h) a loan relationship.\n(3) For the purposes of subsection (1)(b), an index or factor may be determined by reference to any matter.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 582(1) inserted (with effect in relation to accounting periods ending on or after 31.12.2013) by The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013 (S.I. 2013/3218), arts. 1, 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/582",
    "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."
}