- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/07/2008)
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Finance Act 2002
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Changes over time for: Paragraph 4B
Version Superseded: 01/04/2009
Alternative versions:
- 28/07/2005- Amendment
- 21/07/2008
Point in time - 01/04/2009- Amendment
Status:
Point in time view as at 21/07/2008.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2002, Paragraph 4B.
Changes to Legislation
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[F14B.(1)This paragraph applies to a company if the conditions in sub-paragraph (2) are satisfied in relation to a relevant contract.U.K.
(2)The conditions are—
(a)the company is a party to the relevant contract both immediately before and on 28th July 2005,
(b)the relevant contract—
(i)was not a derivative contract immediately before that date, but
(ii)would (apart from this paragraph) be a derivative contract on that date, if an accounting period of the company began on that date, and
(c)the relevant contract was a chargeable asset immediately before that date.
(3)The company shall, when it ceases to be a party to the relevant contract, bring into account, for the accounting period in which it ceased to be a party to the contract, the amount of any chargeable gain or allowable loss which would have been treated as accruing to the company on the assumption—
(a)that it had made a disposal of the relevant contract immediately before 28th July 2005, and
(b)that the disposal had been for a consideration equal to the fair value of the relevant contract on that date.
(4)The relevant contract shall be treated for the purposes of this Schedule as a derivative contract entered into by the company on 28th July 2005 for a consideration equal to the fair value of the contract on that date.
(5)Sub-paragraph (4) of paragraph 4A (meaning of chargeable asset) also applies for the purposes of this paragraph.]
Textual Amendments
F1Sch. 26 paras. 4B, 4C inserted (with effect in accordance with art. 1(5)(b) of the amending S.I.) by The Finance Act 2002, Schedule 26, Parts 2 and 9 (Amendment No. 2) Order 2005 (S.I. 2005/2082), arts. 1(5)(a), 6
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