Section 730 Meaning of “relevant non-trading debit”

it is determined on an amortised cost basis of accounting,

section 407 or 409 of CTA 2009 (postponement until redemption of debits for connected or close companies' deeply discounted securities) applies, and

were it not for those sections, the debit would have fallen to be brought into account for the purposes of Part 5 of that Act (loan relationships) for an accounting period ending before or with the change in ownership mentioned in section 679 F2 , 696 or 705C .

it is determined on an amortised cost basis of accounting,

section 373 of CTA 2009 (late interest treated as not accruing until paid in some cases) applies, and

were it not for that section, the debit would have fallen to be brought into account for the purposes of Part 5 of that Act for an accounting period ending before or with the change in ownership mentioned in section 679 F3 , 696 or 705C .

it is not within subsection (3) or (4),

it is a debit in respect of a debtor relationship of the company mentioned in section 679 F4 , 696 or 705C ,

it is determined on an amortised cost basis of accounting, and

it relates to an amount that accrued before the change in ownership so mentioned.