- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/2016)
- Gwreiddiol (Fel y'i Deddfwyd)
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There are currently no known outstanding effects for the Finance Act 1993, Section 88.
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(1)After section 177 of the Taxation of Chargeable Gains Act 1992 there shall be inserted the following section—
Schedule 7A to this Act (which makes provision in relation to losses accruing to a company before the time when it becomes a member of a group of companies and losses accruing on assets held by any company at such a time) shall have effect.”
(2)The Schedule set out in Schedule 8 to this Act shall be inserted after Schedule 7 to that Act.
(3)This section and that Schedule—
(a)shall apply for the calculation of the amount to be included in respect of chargeable gains in a company’s total profits for any accounting period ending on or after 16th March 1993; but
(b)shall so apply only in relation to the deduction from chargeable gains accruing on or after 16th March 1993 of amounts in respect of, or of amounts carried forward in respect of—
(i)pre-entry losses accruing before it became a member of the relevant group to a company whose membership of that group began or begins at a time on or after 1st April 1987; and
(ii)losses accruing on the disposal of any assets so far as it is by reference to such a company that the assets fall to be treated as being or having been pre-entry assets or assets incorporating a part referable to pre-entry assets.
(4)In relation to accounting periods beginning before 6th April 1992 this section and that Schedule shall have effect as if—
(a)the section and Schedule inserted by subsections (1) and (2) above were inserted in the M1Capital Gains Tax Act 1979; and
(b)references in the Schedule so inserted to provisions of the M2Taxation of Chargeable Gains Act 1992 were references to such of the provisions of that Act of 1979 or of any other enactment as correspond to the provisions referred to and have effect in relation to that accounting period.
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