Commentary on Sections Overview Overview Section 651: Credits and debits not to be brought into account under Part 3 or Part 5
1799.This section disapplies section 573 to “relevant credits and debits” from a derivative contract to which one of the provisions listed in subsection (2) applies. It is based on paragraphs 45J(3) and 45K(3) of Schedule 26 to FA 2002.