Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1996

Status:

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.

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