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Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Paragraph 9
Version Superseded: 01/04/2009
Alternative versions:
- 01/05/1995- Amendment
- 29/04/1996- Amendment
- 31/12/2006
Point in time - 01/04/2009- Amendment
- Stop date 01/04/2010- Amendment
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Point in time view as at 31/12/2006. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Paragraph 9 is up to date with all changes known to be in force on or before 29 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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9(1)This paragraph has effect in a case to which section 768B applies for determining the debits to be brought into account for the purposes of Chapter II of Part IV of the Finance Act 1996 (loan relationships) for—
(a)the accounting period beginning immediately after the change in the ownership of the company; and
(b)any subsequent accounting period.
(2)The debits so brought into account shall not include the debits falling within paragraph 11 below to the extent (if at all) that the aggregate of—
(a)the amount of those debits, and
(b)the amount of any debits falling within that paragraph which have been brought into account for the purposes of that Chapter for any previous accounting period ending after the change in the ownership,
exceeds the profits for the accounting period ending with the change in the ownership.
(3)The reference in sub-paragraph (2) above to the profits is a reference to profits after making all deductions and giving all reliefs that for the purposes of corporation tax are made or given against the profits, including deductions and reliefs which under any provision are treated as reducing them for those purposes.
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