- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2006
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Effect of other events bringing accounting period to an end
12(1)If before the whole of the adjustment has been charged to tax an accounting period of the company ends by reason of—
(a)the company ceasing to be within the charge to corporation tax,
(b)the commencement of winding-up proceedings in respect of the company (see section 12(7) of ICTA),
the rule in paragraph 10(4) applies in relation to that accounting period.
(2)If the company permanently ceases to carry on the business in question (without there being any event within sub-paragraph (1) above), paragraph 10 continues to apply but with the omission of the alternative limit in sub-paragraph (2)(b) and (3)(c) referring to the profits of the business.
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