- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1(1)This Part of this Schedule has effect in the circumstances set out in section 404(3)(a).
(2)In this Part of this Schedule—
(a)“the straddling period” means the accounting period of the dual resident investing company which begins before and ends on or after 1st April 1987; and
(b)“dual resident investing company” has the same meaning as in section 404.
(3)It shall be assumed for the purposes of this Chapter (except section 404(3) to (6)) and Part II of this Schedule—
(a)that an accounting period of the company ends on 31st March 1987; and
(b)that a new accounting period begins on 1st April 1987, the new accounting period to end with the end of the straddling period.
(4)In this Part of this Schedule “the component accounting periods” means the two accounting periods referred to in sub-paragraph (3) above.
2Subject to paragraph 5 below, for the purposes referred to in paragraph 1(3) above, the losses and other amounts of the straddling period of a dual resident investing company, excluding any such excess of charges on income as is referred to in section 403(7), shall be apportioned to the component accounting periods on a time basis according to their lengths.
3If, in the straddling period of a dual resident investing company, the company has paid any amount by way of charges on income, then, for the purposes referred to in paragraph 1(3) above, the excess of that amount referred to in section 403(7) shall be apportioned to the component accounting periods—
(a)according to the dates on which, subject to paragraph 6 below, the interest or other payments giving rise to those charges were paid (or were treated as paid for the purposes of section 338); and
(b)in proportion to the amounts of interest or other payments paid (or treated as paid) on those dates.
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