Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1998

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

Section 109 of the Taxes Management Act 1970

6(1)Section 109 of the [1970 c. 9.] Taxes Management Act 1970 (corporation tax on close company in connection with loans to participators etc) shall be amended as follows.

(2)In subsection (3A) (interest under section 87A on so much of tax under section 419 of Taxes Act 1988 as is referable to amount of loan or advance repaid shall not be payable in respect of any period after repayment made)—

(a)after “If” there shall be inserted “(a)”;

(b)after “principal Act,” there shall be inserted “or

(b)there is such a release or writing off of the whole or any part of the debt in respect of a loan or advance as is referred to in that subsection,”;

(c)after “amount repaid” there shall be inserted “, released or written off”; and

(d)after “the repayment was made” there shall be inserted “or the release or writing off occurred”.

(3)This paragraph has effect in relation to the release or writing off of the whole or part of a debt on or after 6th April 1999.

Yn ôl i’r brig

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