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.



This Tax Information and Impact note provides details on the Statutory Instrument which amends the definition of ‘contract for differences’ in the Corporation Tax derivative contracts rules to include ‘contracts for difference’ under the Energy Act 2013.

Published 23 December 2013