The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013

資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk

Statutory Instrument

The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013

Citation

S.I. 2013/3218

As at

—

Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation, commencement and effect

(1) This Order may be cited as the Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013 and comes into force on 31st December 2013.

(2) This Order has effect in relation to accounting periods ending on or after that date.

Section 2Amendment to the Corporation Tax Act 2009

(1) The Corporation Tax Act 2009 is amended as follows.
(2) In section 582 (meaning of “contract for differences”), in subsection (1) after paragraph (b) insert—
and includes a contract which falls within section 6(2) of, or paragraph 1(1) of Schedule 2 to, the Energy Act 2013 .

2 sections

Cite this legislation

The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2013-3218

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com