- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Trading and Other Income) Act 2005
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
97Debts incurred and later released
Nodiadau EsboniadolDangos EN
(1)This section applies if—
(a)in calculating the profits of a trade, a deduction is allowed for the expense giving rise to a debt owed by the person carrying on the trade,
(b)all or part of the debt is released, and
(c)the release is not part of a statutory insolvency arrangement.
(2)The amount released—
(a)is brought into account as a receipt in calculating the profits of the trade, and
(b)is treated as arising on the date of the release.
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