# Corporation Tax Act 2009, Section 624: Introduction to Chapter


(1) This Chapter makes provision—
(a) about continuity of treatment in some cases in which a company replaces a member of the same group of companies as a party to a derivative contract, and
(b) about cases in which the company ceases to be a member of the group.
(2) For the meaning of references in this Chapter to a company replacing another as a party to a derivative contract, see section 627.
(3) In this Chapter, references to a company being a member of a group of companies are to be read in accordance with section 170 of TCGA 1992 (interpretation of sections 171 to 181 of that Act: groups).
(4) For modifications of this Chapter for insurance companies, see section 636.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/624 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-624
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.