- 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).
Election to accelerate charge
13(1)A company that under paragraph 10 is liable to tax for an accounting period on any amount may elect for an additional amount to be treated as arising in that period.
(2)The election must be made on or before the first anniversary of the filing date for the company’s company tax return for the accounting period for which the election is made.
(3)The election must specify the amount to be treated as arising in the accounting period (which may be any amount up to the whole of the adjustment not previously charged to tax).
(4)If an election is made, paragraph 10 applies in relation to any subsequent accounting period as if the amount of the original adjustment (as reduced by any previous application of this sub-paragraph) were reduced by the additional amount treated as arising in the accounting period for which the election is made.
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