http://www.legislation.gov.uk/id/ukpga/2009/4

Part 6Relationships treated as loan relationships etc

Chapter 2Relevant non-lending relationships

Exclusions

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

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).