# Corporation Tax Act 2009, Section 485: Exclusion of debts where profits or losses within Part 7 or 8


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).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/485 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-485
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.