- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
17(1)The following provisions of Schedule 9 to FA 1996 shall cease to have effect—
(a)paragraph 8 (restriction on writing off overseas sovereign debt etc.);
(b)paragraph 9 (restriction on bringing into account losses on overseas sovereign debt etc.).
(2)Where at the end of the last period of account of a company before sub-paragraph (1)(a) has effect—
(a)the company is one to which a relevant overseas debt (within the meaning of paragraph 8) is owed, and
(b)the effect of that paragraph (or a corresponding earlier enactment) having applied is that the aggregate amount of the debits (less any credits) brought into account by the company for tax purposes in respect of the loan relationship over the period for which the company has been party to it is less than would otherwise have been the case,
the balance may be brought into account for the purposes of Chapter 2 of Part 4 of FA 1996 (loan relationships) as a debit in the company’s next period of account.
(3)Where at the end of the last period of account of a company before sub-paragraph (1)(b) has effect—
(a)the company has ceased to be a party to a loan relationship, and
(b)the effect of paragraph 9 (or a corresponding earlier enactment) is that part of the loss arising has not been brought into account for tax purposes,
nothing in this paragraph prevents any debit that could have been brought into account for the purposes of Chapter 2 of Part 4 of FA 1996 (loan relationships) under paragraph 9(4) and (5) in a subsequent period of account from being so brought into account.
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