Part 6

Relationships treated as loan relationships etc
Chapter 2

Relevant non-lending relationships

Exclusions

Exclusion of debts where profits or losses within Part 7 or 8
485
This Chapter does not apply to a debt in respect of which profits or losses (if any) fall to be brought into account under—
a
Part 7 (derivative contracts), or
b
Part 8 (intangible fixed assets).