13In section 19 (chargeable profits) for subsection (2A) substitute—
“(2A)But the company’s “chargeable profits” do not include—
(a)profits of a trade of dealing in or developing UK land (see section 5B),
(b)profits of a UK property business,
(c)profits consisting of other UK property income, or
(d)profits arising from loan relationships or derivative contracts that the company is a party to for the purposes of its UK property business or for the purposes of enabling it to generate other UK property income.”