Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2002

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

Partnerships involving companies: application of accounting methods

50(1)This paragraph has effect where, in accordance with paragraph 49, credits and debits in respect of a contract of a firm are to be brought into account under this Schedule by a company partner for any accounting period of that company partner.

(2)Where this paragraph has effect, paragraph 18 shall apply in relation to the contract, subject to sub-paragraph (3).

(3)Where as respects any accounting period or any part of an accounting period—

(a)the credits and debits in respect of the contract, which fall to be brought into account under this Schedule by the company partner in accordance with paragraph 49, are not brought into account by the company partner for the purposes of its statutory accounts, but

(b)the company partner brings its share in the profits or loss of the firm into account on a mark to market basis of accounting for the purposes of its statutory accounts,

the company partner must use in relation to that period or, as the case may be, that part of a period, an authorised mark to market basis of accounting in relation to the contract for the purposes of this Schedule.

(4)For the purposes of this paragraph “company partner” and “firm” have the same meaning as in paragraph 49.

Yn ôl i’r brig

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