- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2006
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Contingent loans
8(1)Section 83ZA of FA 1989 is amended as follows.
(2)In subsection (7) (meaning of appropriate amount for a period of account)—
(a)in the opening words omit “the aggregate of”, and
(b)omit paragraph (b) (deficiencies of assets over liabilities received on relevant transferred business) and the “and” before that paragraph.
(3)Omit subsection (10) (meaning of “deficiencies of assets over liabilities received on relevant transferred business”).
(4)In subsection (11) (meaning of “the relevant contingent loan”) for “subsections (8) and (10)” substitute “subsection (8)”.
(5)Omit subsection (12) (definition in relation to subsection (10)(b)).
(6)In subsection (15) (references in subsections (8), (12) and (13) to an amount being brought into account) omit “, (12)”.
(7)The amendments made by this paragraph have effect (and are deemed always to have had effect) in relation to transfers taking place on or after 2nd December 2004.
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