Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1990

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

99Loss relief

(1)The Taxes Act 1988 shall be amended as follows.

(2)In section 393 (relief for trading losses) in subsection (1) (carry forward of losses on the making of a claim)—

(a)for the words “the company may make a claim requiring that the loss” there shall be substituted the words “the loss shall”, and

(b)for the words “on that claim” there shall be substituted the words “under this subsection”;

and in subsection (11) (time limit for claims) the words from the beginning to “of six years; and” shall be omitted.

(3)In section 396 (relief for Case VI losses on the making of a claim)—

(a)in subsection (1) for the words “the company may make a claim requiring that the loss” there shall be substituted the words “the loss shall”, and

(b)subsection (3) (time limit for claims) shall cease to have effect.

(4)This section applies in relation to accounting periods ending after the day appointed for the purposes of section 10 of the Taxes Act 1988 (pay and file).

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