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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.8 Derivative contracts /Taxation treatment of debits and credits / D1.889 Disposal of an exactly tracking contract for differences—anti-double counting measure
Commentary

D1.889 Disposal of an exactly tracking contract for differences—anti-double counting measure


Corporate tax

Where a company ceases to be a party to a creditor loan relationship which has been bifurcated in its accounts into a host contract and an exactly tracking contract for differences to which CTA 2009, s 648 applies, an adjustment is made to the TCGA 1992 cost

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