- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2009 c. 4
- Part 3
- Chapter 15
- Sums that are not...
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Nodweddion Uwch
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Sums that are not post-cessation receipts
195Transfer of trading stock
(1)When a company permanently ceases to carry on a trade, a sum realised by the transfer of trading stock is not a post-cessation receipt if a valuation of the stock is brought into account in accordance with Chapter 11 (valuation of stock).
(2)In this section “trading stock” has the meaning given by section 163.
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