- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4(1)Section 34 (transactions treated as a reorganisation of share capital) shall be amended as follows.
(2)After subsection (1) there shall be inserted—
“(1A)Subsection (1B) below applies where, but for sections 127 and 135(3), section 30 would have effect, by virtue of section 31A, as respects the disposal by a company (“the disposing company”) of an asset consisting of shares in or debentures of another company (“the original holding”) in exchange for shares in or debentures of a further company which, immediately after the disposal, is not a member of the same group as the disposing company.
(1B)Section 31A shall apply as if sections 127 and 135(3) did not apply.
(1C)In applying section 31A(7) and (8)—
(a)the reference in section 31A(8) to an allowable loss or chargeable gain which accrued on the section 30 disposal shall be taken as a reference to the allowable loss or chargeable gain which would have accrued had sections 127 and 135(3) not applied, and
(b)an allowable loss shall be treated as a chargeable gain of nil.”
(3)In subsection (2)—
(a)for “subsection (1) above” there shall be substituted “subsections (1) to (1C) above”, and
(b)for “that subsection” there shall be substituted “those subsections”.
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