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OT22012 | Interest and Financing: Excluded Loan Relationship debits and credits

From HM Revenue & Customs · Oil Taxation Manual

Amounts which are allowable under CTA09\S292 onwards but which are excluded by CTA10\S286 & CTA10\S287 are treated as non-trading debits/credits outside the ring fence (CTA10\S286(5) & CTA10\S287(5)).