How profits and deficits from loan relationships are dealt with (ss 295-301)

Contents

Section 295 – General rule: profits arising from loan relationships chargeable as income [CTA 2009 s 295] Section commentary
Section 296 – Profits and deficits to be calculated using credits and debits given by this Part [CTA 2009 s 296] Section commentary
Section 297 – Trading credits and debits to be brought into account under Part 3 [CTA 2009 s 297] Section commentary
Section 298 – Meaning of trade and purposes of trade [CTA 2009 s 298] Section commentary
Section 299 – Charge to tax on non-trading profits [CTA 2009 s 299] Section commentary
Section 300 – Method of bringing non-trading deficits into account [CTA 2009 s 300] Section commentary
Section 301 – Calculation of non-trading profits and deficits from loan relationships: nontrading credits and debits [CTA 2009 s 301] Section commentary

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