Chwilio Deddfwriaeth

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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).

272Worldwide trading income of the worldwide group

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(1)This section applies in relation to section 266 for calculating the worldwide trading income of the worldwide group for a period of account.

(2)The trading income for that period of the worldwide group is the aggregate of—

(a)the gross income calculated in accordance with subsection (3), and

(b)the net income calculated in accordance with subsection (4).

(3)The income mentioned in subsection (2)(a) is the gross income—

(a)arising from the activities of the worldwide group (other than net-basis activities), and

(b)disclosed as such in the financial statements of the worldwide group,

without taking account of any deductions (whether for expenses or otherwise).

(4)The income mentioned in subsection (2)(b) is the net income arising from the net-basis activities of the worldwide group that—

(a)is accounted for as such under international accounting standards, or

(b)would be accounted for as such if income arising from such activities were accounted for under international accounting standards.

(5)In this section “net-basis activity” means activity that is normally reported on a net basis in financial statements prepared in accordance with international accounting standards.

(6)For provision about references in this Part to financial statements of the worldwide group, and amounts disclosed in financial statements, see sections 346 to 349.

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