SolvedCrossheading How profits and deficits from loan relationships are dealt with
From legislation.gov.uk
Contents
- Section 295 General rule: profits arising from loan relationships chargeable as income
- Section 296 Profits and deficits to be calculated using credits and debits given by this Part
- Section 297 Trading credits and debits to be brought into account under Part 3
- Section 298 Meaning of trade and purposes of trade
- Section 299 Charge to tax on non-trading profits
- Section 300 Method of bringing non-trading deficits into account
- Section 301 Calculation of non-trading profits and deficits from loan relationships: non-trading credits and debits