293Construction of references to profits or losses from loan relationshipsU.K.
This section has no associated Explanatory Notes
(1)In this Part references to profits or losses from loan relationships include references to profits or losses from related transactions.
(2)For the meaning of “related transaction” see section 304.
(3)Except where the context indicates otherwise, in this Part references to profits or losses from loan relationships include references to profits or losses of a capital nature.