- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 2007
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2007 c. 11
- SCHEDULE 5
- Loan relationships: amounts not...
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Loan relationships: amounts not fully recognised for accounting purposes
Version Superseded: 01/04/2009
Alternative versions:
- 19/07/2007- Amendment
- 21/07/2008
Point in time - 01/04/2009- Amendment
Status:
Point in time view as at 21/07/2008.
Changes to legislation:
Finance Act 2007, Cross Heading: Loan relationships: amounts not fully recognised for accounting purposes is up to date with all changes known to be in force on or before 01 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Loan relationships: amounts not fully recognised for accounting purposesU.K.
11(1)Section 85C of FA 1996 (amounts not fully recognised for accounting purposes) is amended as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (c), for the words from “has at any time” to “liability”)” substitute “ an amount (a “relevant capital contribution”) has at any time been contributed to the company which forms part of its capital (whether share or other capital) ”, and
(b)in paragraphs (d) and (e), for “relevant accounting liability” substitute “ relevant capital contribution ”.
(3)In subsection (2)—
(a)for “or relevant accounting liability of the company” substitute “ of the company or any relevant capital contribution made to the company ”, and
(b)for “or liability” (in both places) substitute “ or contribution ”.
(4)The amendments made by this paragraph have effect in relation to periods of account ending on or after 9th May 2007.
(5)But, in relation to periods of account beginning before that date, amounts are to be brought into account for the purposes of Chapter 2 of Part 4 of FA 1996 as a result of those amendments only if the amounts relate to any time on or after that date.
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