- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1996
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Rhagor o Adnoddau
Changes over time for: Paragraph 16
Version Superseded: 22/07/2004
Alternative versions:
- 29/04/1996- Amendment
- 31/07/1998- Amendment
- 06/04/2003
Point in time - 22/07/2004- Amendment
- 01/04/2009- Amendment
Status:
Point in time view as at 06/04/2003.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1996, Paragraph 16.
Changes to Legislation
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16(1)This paragraph applies where, in pursuance of [F1Schedule 28AA to the Taxes Act 1988 (provision not at arm’s length)], any amount falls to be treated as interest payable under a loan relationship of a company.U.K.
(2)[F2That Schedule] shall have effect, notwithstanding the provisions of any authorised accounting method, so as to require credits or debits relating to the deemed interest to be brought into account for the purposes of this Chapter to the same extent as they would be in the case of an actual amount of interest accruing or becoming due and payable under the loan relationship in question.
Textual Amendments
F1Words in Sch. 9 para. 16(1) substituted (31.7.1998) by 1998 c. 36, s. 108(4)(b)(i)
F2Words in Sch. 9 para. 16(2) substituted (31.7.1998) by 1998 c. 36, s. 108(4)(b)(ii)
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