Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2008

Status:

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

Depreciatory transactions

8(1)Section 91B of FA 1996 (shares treated as loan relationship: non-qualifying shares) is amended as follows.

(2)After subsection (2) insert—

“(2A)No debits are to be brought into account by the investing company for the purposes of this Chapter as respects the share.”

(3)In subsections (3) and (4), omit “debits and”.

(4)After subsection (6) insert—

“(6A)Where a share is a non-qualifying share for the purposes of this section by reason of the Condition in section 91E being satisfied—

(a)subsection (2A) does not apply in relation to the share, but

(b)the amount of the debits brought into account by the investing company as respects the share are not to exceed the amount of the credits brought into account in respect of the associated transactions under Schedule 26 to the Finance Act 2002.”

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