- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In the [1992 c. 12.] Taxation of Chargeable Gains Act 1992, after section 177A (pre-entry losses) there shall be inserted the following section—
Schedule 7AA to this Act (which makes provision restricting the losses that may be set against the chargeable gains accruing to a company in the accounting period in which it joins a group of companies) shall have effect.”
(2)After Schedule 7A to that Act there shall be inserted, as Schedule 7AA to that Act, the Schedule set out in Schedule 24 to this Act.
(3)In subsection (3) of section 213 of that Act (carry back of losses in respect of deemed annual disposal by insurance companies)—
(a)at the beginning there shall be inserted “Subject to subsection (3A) below,”; and
(b)for the “and” at the end of paragraph (c) there shall be substituted—
“(ca)none of the intervening accounting periods is an accounting period in which the company joined a group of companies, and”.
(4)After that subsection there shall be inserted the following subsections—
“(3A)Subsection (3) above shall have effect where the company in question joins a group of companies in the later period as if a claim could not be made in respect of the net amount for that period except to the extent (if any) that the net amount is an amount which, assuming there to be gains accruing to the company immediately after the beginning of that period, would fall to be treated under paragraph 4 of Schedule 7AA as a qualifying loss in relation to those gains.
(3B)References in subsections (3) and (3A) above to a company joining a group of companies shall be construed in accordance with paragraph 1 of Schedule 7AA as if those references were contained in that Schedule.”
(5)Subsections (1) and (2) above and Schedule 24 to this Act have effect in relation to any accounting period ending on or after 17th March 1998.
(6)Subsection (3) above has effect in relation to any intervening period ending on or after 17th March 1998.
(7)Subsection (4) above has effect in any case where the earlier accounting period is one ending on or after 17th March 1998.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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