- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
9(1)In this Part “lending activities” means any of the following activities—
(a)acceptance of deposits or other repayable funds;
(b)lending of money, including consumer credit, mortgage credit, factoring (with or without recourse) and financing of commercial transactions (including forfeiting);
(c)finance leasing (as lessor);
(d)issuing and administering means of payment;
(e)provision of guarantees or commitments to provide money;
(f)money transmission services;
(g)provision of alternative finance arrangements;
(h)other activities carried out in connection with activities falling within any of paragraphs (a) to (g).
(2)Activities that are ancillary to lending activities are not qualifying activities for the purposes of this Part if the income derived from the ancillary activities forms a significant part of the total of—
(a)that income, and
(b)the income derived from lending activities of the worldwide group in the period of account.
(3)In sub-paragraph (2) “income” means the gross income or net income that would be taken into account for the purposes of paragraph 7 in calculating the UK or worldwide trading income of the worldwide group for the period of account.
(4)The Commissioners may by order—
(a)amend sub-paragraph (1), and
(b)make other amendments of this paragraph in consequence of any amendment of sub-paragraph (1).
(5)In sub-paragraph (1)(h), and in the references to ancillary activities in this paragraph and paragraph 8(a), “activities” includes buying, holding, managing and selling assets.
(6)In this paragraph “alternative finance arrangements” has the same meaning as in Chapter 6 of Part 6 of CTA 2009.
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