Chwilio Deddfwriaeth

Chwiliad Uwch

Crossrail Act 2008

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Capital allowances: transfer of part of a trade

This adran has no associated Nodiadau Esboniadol

8(1)Where a taxable public body (“the predecessor”) is carrying on a trade and, as a result of a transfer scheme—

(a)the predecessor ceases to carry on a trade, and

(b)another taxable public body (“the successor”) begins to carry on activities of that trade as part of a trade carried on by the successor,

then that part of the trade carried on by the successor shall be treated for the purposes of paragraph 7 as a separate trade.

(2)Where a taxable public body (“the predecessor”) is carrying on a trade and, as a result of a transfer scheme—

(a)the predecessor ceases to carry on a part of a trade, and

(b)another taxable public body begins to carry on activities of that part of that trade,

then the predecessor shall be treated for the purposes of paragraph 7 and sub-paragraph (1) as having carried on that part of its trade as a separate trade.

(3)Where activities fall to be treated for the purposes of this paragraph as a separate trade, such apportionments of receipts, expenses, assets and liabilities shall be made for the purposes of CAA 2001 as may be just and reasonable.

Yn ôl i’r brig

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