Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1995

Status:

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

Trading gains and losses

2In section 128 (trading gains and losses) the following subsections shall be inserted after subsection (10)—

“(10A)In a case where—

(a)an exchange gain of a trade or part of a trade or an exchange loss of a trade or part of a trade would (apart from this subsection) accrue to a company as regards a liability consisting of a duty to settle under a qualifying debt, and

(b)a charge is allowed to the company in respect of the debt under section 338 of the Taxes Act 1988 (allowance of charges on income and capital),

the exchange gain or loss shall be treated as not accruing.

(10B)A charge shall be treated as allowed as mentioned in subsection (10A) above if—

(a)it would be so allowed if the company’s total profits were sufficient,

(b)it would be so allowed if the duty mentioned in that subsection were settled, and if in settling it payment were made out of the company’s profits brought into charge to corporation tax, or

(c)it would be so allowed if the facts were as mentioned in both paragraph (a) and paragraph (b) above.”

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