Statute
Section 485 — Corporation Tax Act 2009: Exclusion of debts where profits or losses within Part 7 or 8
Text of the provision Official document
Exclusion of debts where profits or losses within Part 7 or 8 485 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).
Official source: legislation.gov.uk
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