Commentary

D1.885 Property based total return swaps

Corporate tax
Corporate tax | Commentary

D1.885 Property based total return swaps

Corporate tax | Commentary

D1.885 Property based total return swaps

With effect for accounting periods beginning after 31 December 2004 and for contracts entered into after 31 July 2004 in an accounting period ending after 16 September 2004, where a company is a party to a contract for differences, at least one or more of the indices designated in the contract is an index of changes in the value of land (wherever situated) and the underlying subject matter of the contract also includes interest rates, any credits and debits arising in respect of movements in the index of changes in the value of land

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial