# Taxation (International and Other Provisions) Act 2010, Section 493: Embedded derivatives


Sections 415 and 585 of CTA 2009 (loan relationships with embedded derivatives) apply for the purposes of this Part of this Act.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/493 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-493
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.