- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1998
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1998 c. 36
- SCHEDULE 5
- Part IV
- Unrelieved Case VI losses
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Rhagor o Adnoddau
Status:
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Unrelieved Case VI losses
72(1)A loss to which this paragraph applies which a company would, apart from this Schedule, have been entitled to carry forward under section 396 of the Taxes Act 1988 (Case VI losses) shall be treated after commencement as a loss of an earlier period within section 392A or 392B of that Act and accordingly available to be set off under those provisions.
(2)This paragraph applies to a loss sustained in a business or transaction of a kind that after commencement would be treated as carried on or entered into in the course of a Schedule A business or overseas property business carried on by the company.
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