Chwilio Deddfwriaeth

Finance Act 2006

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Section 142

 Help about opening options

No versions valid at: 06/04/2006

Alternative versions:

Status:

Point in time view as at 06/04/2006. This version of this provision is not valid for this point in time. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2006, Section 142. Help about Changes to Legislation

Yn ddilys o 19/07/2006

142InterpretationU.K.

In this Part—

(a)a reference to an asset includes a reference to—

(i)part of an asset, and

(ii)an interest in, or right in relation to, an asset,

(b)a reference to assets used in business of a company includes a reference to assets—

(i)which were acquired for the purpose of that business and which are not being used in another business,

(ii)which are available for use in that business, or

(iii)which are in any other way held in respect of, or associated or connected with, that business,

(c)company” has the meaning given by section 170(9) of TCGA 1992,

(d)international accounting standards” has the meaning given by section 50(2) of FA 2004,

(e)market value” has the same meaning as in TCGA 1992 (see sections 272 and 273 and Schedule 11), and

(f)profits” means income (except where the context otherwise requires).

Yn ôl i’r brig

Options/Cymorth

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?