- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/07/1998)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1980
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1980 c. 48
- SCHEDULE 17
- Part II
- Accumulated capital expenditure
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Accumulated capital expenditure
Alternative versions:
- 01/02/1991- Amendment
- 31/07/1998
Point in time
Status:
Point in time view as at 31/07/1998.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1980, Cross Heading: Accumulated capital expenditure.
Changes to Legislation
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Accumulated capital expenditureU.K.
8(1)There shall be transferred to the new participator the whole or, if the transfer is of part of the old participator’s interest in the field, a corresponding part of the amount which under section 9(3) is the old participator’s accumulated capital expenditure at the end of [F1the last chargeable period before the transfer period].U.K.
(2)Subject to paragraph 18 below, any amount transferred under this paragraph shall be treated for the purposes of section 9(3) as, or as part of, the new participator’s accumulated capital expenditure at the end of the transfer [F2period] and later [F2chargeable periods] and not as, or as part of, the old participator’s accumulated capital expenditure at the end of any such [F2period].
Textual Amendments
F1Finance Act 1981 (c. 35), s. 114(2)(b) with effect whether the participator's net profit period ends before or after the passing of that Act.
F2Finance Act 1981 (c. 35), s. 114(2)(c) with effect whether the participator's net profit period ends before or after the passing of that Act.
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