Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1998

Status:

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

64(1)Schedule 8 to the Finance Act 1996 (loan relationships: claims relating to deficits) is amended as follows.

(2)In paragraph 1 (claim to set off deficit against other profits for the same period), in sub-paragraph (3)(b) for paragraph (i) substitute—

“(i)under section 392A(1) or 393A(1) of the Taxes Act 1988 (losses set against profits for the same or preceding accounting periods); or”.

(3)In paragraph 2 (claim to treat deficit as eligible for group relief) for sub-paragraph (2) substitute—

“(2)Section 403 of the Taxes Act 1988 (amounts which may be surrendered by way of group relief) applies in accordance with section 403ZC(2) of that Act.”.

Yn ôl i’r brig

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