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Legislation

Corporation Tax Act 2009

Crossheading Exclusions

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Section 485 Exclusion of debts where profits or losses within Part 7 or 8
Section 486 Exclusion of exchange gains and losses in respect of tax debts etc

Chapter 2 Relevant non-lending relationships
Crossheading Exclusions

Crossheading Exclusions

From legislation.gov.uk

Contents

Section 485 Exclusion of debts where profits or losses within Part 7 or 8
Section 486 Exclusion of exchange gains and losses in respect of tax debts etc