- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2004
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Special computational provisions
28In paragraph 10 (imported losses etc.), for sub-paragraph (1) substitute—
“(1)This paragraph applies in the case of a company (“the chargeable company”) for an accounting period (“the loss period”) where—
(a)there is a loss arising in connection with a loan relationship of the company which apart from this paragraph would fall to be brought into account for the purposes of this Chapter, and
(b)that loss is referable in whole or in part to a time when the relationship was not subject to United Kingdom taxation.
This paragraph does not apply where fair value accounting is used.”.
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