Exclusions Exclusions
- 485Exclusion of debts where profits or losses within Part 7 or 8
- 486Exclusion of exchange gains and losses in respect of tax debts etc
Notes on Part 6
Modifications
- C1
Pt. 6 modified (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by 2005 c. 5, Sch. A1 para. 35(7) (as inserted by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1)