Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2002

Status:

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

Delayed payment of royalty payable by company to related party

94(1)This paragraph applies where a royalty is payable by a company to or for the benefit of a related party.

(2)If—

(a)the royalty is not paid in full within the period of twelve months after the end of the period of account in which a debit in respect of it is recognised by the company for accounting purposes, and

(b)credits representing the full amount of the royalty are not brought into account under this Schedule in any accounting period by the person to whom it is payable,

the royalty shall be brought into account for the purposes of this Schedule only when it is paid.

Yn ôl i’r brig

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