Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1993

Status:

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

Main benefit test

135Loss disregarded if the main benefit

(1)In a case where—

(a)an exchange loss would (apart from this section) accrue to a company for an accrual period,

(b)the loss would accrue as regards an asset or liability falling within section 153(1)(a) or (2)(a) below,

(c)the nominal currency of the asset or liability is such that the main benefit or one of the main benefits that might be expected to arise from the company’s holding the asset or owing the liability is the accrual of the loss, and

(d)the Board direct that this subsection shall apply,

the loss shall be treated as not accruing.

(2)References in subsection (1) above to an exchange loss are to an exchange loss of a trade or an exchange loss of part of a trade or a non-trading exchange loss.

Yn ôl i’r brig

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