Statute
Section 211 — Corporation Tax Act 2009: Loan relationships and derivative contracts
Text of the provision Official document
Loan relationships and derivative contracts 211 1 The profits of a property business are calculated without regard to items giving rise to—
a credits or debits within Part 5 (loan relationships), or b credits or debits within Part 7 (derivative contracts).
2 This section does not affect the width of the provision made by—
a section 464 (priority of Part 5 for corporation tax purposes), or b section 699 (priority of Part 7 for corporation tax purposes).
Official source: legislation.gov.uk
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