Corporation Tax Act 2009 (c. 4)

Part 6 U.K. Relationships treated as loan relationships etc

Chapter 2 U.K. Relevant non-lending relationships

Exclusions U.K.

485 Exclusion of debts where profits or losses within Part 7 or 8 U.K.

This Chapter does not apply to a debt in respect of which profits or losses (if any) fall to be brought into account under—

(a) Part 7 (derivative contracts), or

(b) Part 8 (intangible fixed assets).