Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1996

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

96Special rules for certain other gilts

(1)This section applies as respects any loan relationship of a company if—

(a)it is represented by a security of any of the following descriptions—

(i)3½% Funding Stock 1999-2004; or

(ii)5½% Treasury Stock 2008-2012;

and

(b)it is one to which the company is a party otherwise than in the course of activities that form an integral part of a trade carried on by the company.

(2)The amounts falling for any accounting period to be brought into account for the purposes of this Chapter in respect of a loan relationship to which this section applies shall be confined to amounts relating to interest.

(3)Only an authorised accruals basis of accounting shall be used for ascertaining those amounts.

Yn ôl i’r brig

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