Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1988

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Gilt-edged securities and other financial trading stock

2(1)For the purposes of section 100(1) of the Taxes Act 1988 (valuation of trading stock on discontinuance of trade) the society’s financial trading stock shall be valued at an amount equal to its cost to the society.

(2)In computing for any corporation tax purpose the profits or gains of a trade carried on by the successor company, such of the assets comprised in the transfer as constituted the society’s financial trading stock shall be regarded as acquired by the company at their cost to the society.

(3)In this paragraph “financial trading stock”, in relation to a building society, means such of the assets held by the society by virtue of regulations under section 21(7) of the Building Societies Act 1986 (liquid assets etc.) as constitute trading stock for the purposes of section 100 of the Taxes Act 1988.

Yn ôl i’r brig

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