Policy paper
The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013 (SI 2013/3218)
The definition of 'contract for differences' in the corporation tax derivative contracts rules is being amended to include 'contracts for difference' (CFDs) and 'investment contracts' under the Energy Act 2013.
Documents
Details
This Tax Information and Impact note provides details on the Statutory Instrument which amends the definition of 鈥榗ontract for differences鈥� in the Corporation Tax derivative contracts rules to include 鈥榗ontracts for difference鈥� under the Energy Act 2013.
Updates to this page
Published 23 December 2013