Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1993

Status:

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

130Non-trading gains and losses: charge to tax

(1)Subsection (2) below applies where—

(a)a company is treated as receiving in an accounting period an amount or amounts by virtue of section 129 above, and

(b)it is not treated as incurring in the accounting period any loss by virtue of that section.

(2)The company shall be treated as receiving in the accounting period annual profits or gains of an amount equal to amount A, and the profits or gains shall be chargeable to tax under Case VI of Schedule D for the accounting period.

(3)Subsection (4) below applies where—

(a)a company is treated as receiving in an accounting period an amount or amounts by virtue of section 129 above,

(b)it is treated as incurring in the accounting period a loss or losses by virtue of that section, and

(c)amount A exceeds amount B.

(4)The company shall be treated as receiving in the accounting period annual profits or gains of an amount equal to amount A minus amount B, and the profits or gains shall be chargeable to tax under Case VI of Schedule D for the accounting period.

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