- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1994
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Changes over time for: Section 171
No versions valid at: 05/11/1993
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- 03/05/1994- Amendment
- 05/11/1993
Point in time - 29/04/1996- Amendment
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Finance Act 1994, Section 171 is up to date with all changes known to be in force on or before 11 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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Yn ddilys o 03/05/1994
171 Charities.U.K.
(1)Section 505 of the Taxes Act 1988 (charities: general) shall have effect, in relation to any qualifying company established for charitable purposes only, as if the reference in subsection (1)(c)(ii) to any yearly interest or other annual payment included a reference to any annual profits or gains which the company is treated as receiving in any accounting period by virtue of section 130 of the M1Finance Act 1993 (non-trading exchange gains: charge to tax).
(2)As regards a qualifying company so established, no part of the relievable amount for any accounting period may be set off against any income which, if it had been applied for charitable purposes only, would have been exempt by virtue of section 505 of the Taxes Act 1988.
(3)In subsection (2) above “the relievable amount” has the same meaning as in section 131 of the M2Finance Act 1993 (relief for non-trading exchange losses).
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