Chwilio Deddfwriaeth

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Income Tax (Trading and Other Income) Act 2005

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

248Debts paid after cessation
This adran has no associated Nodiadau Esboniadol

(1)Subsection (2) applies if, in calculating the profits of a trade for income or corporation tax purposes, a deduction is made in respect of a debt under—

(a)section 35 (bad and doubtful debts), or

(b)section 74(1)(j) of ICTA (corresponding corporation tax provision),

and a person permanently ceases to carry on the trade.

(2)A sum received after the cessation is treated as a post-cessation receipt so far as the deduction is made.

(3)Subsection (4) applies if relief is given under section 109A(4) or (4A) of ICTA (relief for post-cessation expenditure) in respect of a debt owed to a person who has permanently ceased to carry on a trade.

(4)A sum received by the person in payment of the debt is treated as a post-cessation receipt so far as relief is given in respect of the sum.

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