640(1) If any of the provisions in subsection (2) applies to a derivative contract of a company for an accounting period, section 574 (non-trading credits and debits to be brought into account under Part 5: loan relationships) does not apply to the relevant credits and debits.
640(2) The provisions are–
(a)section 643 (contracts relating to land or certain tangible movable property),
(b)section 645 (creditor relationships: embedded derivatives which are options),
(c)section 648 (creditor relationships: embedded derivatives which are exactly tracking contracts for differences), and