- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
342(1)Amend section 288 (interpretation) as follows.
(2)In subsection (1)—
(a)in the definition of “allowable loss” after “16” insert “, 261B, 261D”,
(b)after the definition of “ITTOIA 2005” insert—
““ITA 2007” means the Income Tax Act 2007;”,
(c)in the definition of “local authority” for “section 842A of the Taxes Act” substitute “section 999 of ITA 2007”,
(d)after the definition of “the Management Act” insert—
““net income” has the same meaning as in the Income Tax Acts (see section 989 of ITA 2007);”,
(e)in the definition of “period of account” for “section 832(1) of the Taxes Act” substitute “section 989 of ITA 2007”,
(f)in the definition of “property investment LLP” for “section 842B of the Taxes Act” substitute “section 1004 of ITA 2007”,
(g)in the definition of “recognised stock exchange” for “section 841 of the Taxes Act” substitute “section 1005 of ITA 2007”,
(h)in the definition of “venture capital trust” for “the meaning given by section 842AA of the Taxes Act” substitute “the same meaning as in Part 6 of ITA 2007”, and
(i)in the definition of “year of assessment” for the words from ““1992-93”” to the end substitute ““year of assessment 1992-93” means the year of assessment beginning on 6th April 1992 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way)”.
(3)In subsection (2) for “section 833(2) of the Taxes Act” substitute “section 989 of ITA 2007”.
(4)In subsection (3) for “section 282 of the Taxes Act” substitute “section 1011 of ITA 2007”.
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