- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Where a company is a party to arrangements falling within section 47, Chapter 2 of Part 4 of FA 1996 (loan relationships) has effect in relation to the arrangements as if—
(a)the arrangements were a loan relationship to which the company is a party,
(b)any amount which is the purchase price for the purposes of section 47(1)(b) were the amount of a loan made (as the case requires) to the company by, or by the company to, the other party to the arrangements, and
(c)alternative finance return payable to or by the company under the arrangements were interest payable under that loan relationship.
(2)Where a company is a party to arrangements falling within section 49, Chapter 2 of Part 4 of FA 1996 (loan relationships) has effect in relation to the arrangements as if—
(a)the arrangements were a loan relationship to which the company is a party,
(b)any amount deposited under the arrangements were—
(i)in relation to a company which is the depositor under the arrangements, the amount of a loan made by the company to the financial institution, and
(ii)in relation to a company which is the financial institution with which the depositor deposits money under the arrangements, the amount of a loan made to it by the depositor, and
(c)profit share return payable to or by the company under the arrangements were interest payable under that loan relationship.
(3)Accordingly, references in the Corporation Tax Acts to a loan relationship include references to alternative finance arrangements.
(4)In subsection (2)(b), “depositor” is to be read in accordance with section 49(1)(a).
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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