301 Calculation of non-trading profits and deficits from loan relationships: non- trading credits and debits
Corporation Tax Act 2009 (2009 c 4) | Legislation

301  Calculation of non-trading profits and deficits from loan relationships: non- trading credits and debits

(1)     Whether a company has non-trading profits or a non-trading deficit from its loan relationships for an accounting period is determined [in accordance with subsections (4) to (7)], using the non-trading credits and non-trading debits given by this Part for the accounting period.

[(1A)     In the case of a non-UK resident company,

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