s 383 Relevant loan relationship debits
(1) This section applies for the purposes of section 382. (2) An amount is a “relevant loan relationship debit” if— (a) it is a debit that is (or apart from this Part would be) brought into account for the purposes of corporation tax in respect of a loan relationship under— (i) Part 3 of CTA 2009 as a result of section 297 of that Act (loan relationships for purposes of trade), or (ii) Part 5 of that Act (other loan relationships), and (b) is not an excluded debit. (3) A debit is “ excluded ” for the purposes of subsection (2)(b) if— (a) it is in respect of an exchange loss (within the meaning of Parts 5 and 6 of CTA 2009), or (b) it is in respect of an impairment loss.