Section 357BI | Excluded debits

For the purposes of this Part “excluded debits” means—^F1F2

(a)the amount of any debits which are treated as expenses of a trade by virtue of—^F1F2

(i)section 297 of CTA 2009 (debits in respect of loan relationships), or^F1F2

(ii)section 573 of CTA 2009 (debits in respect of derivative contracts),^F1F2

(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,^F1F2

(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,^F1F2

(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^F1F2

(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.^F1F2