Section 357BI — Corporation Tax Act 2010: Excluded debits

Excluded debits 357BI For the purposes of this Part “ excluded debits ” means—

a the amount of any debits which are treated as expenses of a trade by virtue of—

i section 297 of CTA 2009 (debits in respect of loan relationships), or ii section 573 of CTA 2009 (debits in respect of derivative contracts),

b the amount of any additional deduction for an accounting period obtained by a company under Part 13 of CTA 2009 for expenditure on research and development in relation to a trade, c the amount of any additional deduction for an accounting period obtained by a company under Part 15A of CTA 2009 in respect of qualifying expenditure on a television programme, d the amount of any additional deduction for an accounting period obtained by a company under Part 15B of CTA 2009 in respect of qualifying expenditure on a video game, and e the amount of any additional deduction for an accounting period obtained by a company under Part 15C of CTA 2009 in respect of qualifying expenditure on a theatrical production.