# Corporation Tax Act 2009, Section 611: Release under statutory insolvency arrangement of liability under derivative contract


No credit is required to be brought into account by a company in respect of the release of the company's liability to pay an amount under a derivative contract of the company if the release is part of a statutory insolvency arrangement.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/611 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-611
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.