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Taxation (International and Other Provisions) Act 2010

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

Periods of account in relation to which Part 7 does not have effect

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31(1)Part 7 of this Act does not have effect in relation to periods of account of the worldwide group that begin before 1 January 2010 (but see also sub-paragraphs (2) and (3)).

(2)Sub-paragraph (3) applies in relation to a period of account of the worldwide group (“the relevant period of account”) if—

(a)the ultimate parent of the group changes the date to which financial statements of the group are drawn up,

(b)as a result of the change, the relevant period of account—

(i)begins before 1 January 2010, and

(ii)includes a period that would, if the change had not been made, have fallen within a period of account beginning on or after that date, and

(c)the main purpose, or one of the main purposes, of the ultimate parent of the group in making the change is to secure that the first period of account in relation to which Part 7 has effect does not include any period falling within the relevant period of account.

(3)The relevant period of account is treated for the purposes of sub-paragraph (1) as not beginning before 1 January 2010.

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