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Finance Act 2002

Status:

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

Changes of accounting method

10(1)Section 90 is amended as follows.

(2)In subsection (1) (application of section) after “where” insert “(a)” and at the end of the subsection add—

“(b)the change of method is in pursuance of a requirement of this Chapter as to the basis of accounting to be used for the purposes of this Chapter in the case of the loan relationship; and

(c)the case does not fall within subsection (1A) below”.

(3)After subsection (1) insert—

“(1A)The case falls within this subsection if, for the purposes of the company’s statutory accounts, the different authorised accounting methods mentioned in subsection (1) above are also used as respects the loan relationship for the same parts of the same accounting period or, as the case may be, for the same successive accounting periods as are mentioned in subsection (1) above.”.

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