Part 5Loan Relationships
Chapter 1Introduction
Introduction
293Construction of references to profits or losses from loan relationships
(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.