Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

Status:

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

Deeply discounted securities of close companies: discounts for accounting periods beginning before 1 April 2007

This adran has no associated Nodiadau Esboniadol

65(1)This paragraph applies as regards a debtor relationship entered into in pursuance of a contract—

(a)made before 4 March 2005, and

(b)not varied after that date, or not varied until after that date.

(2)A debit is not allowed or required, as a result of the amendments made by paragraph 3(2) and (4) to (7) of Schedule 8 to F(No.2)A 2005, to be brought into account under Part 5 for an accounting period in respect of any amount of discount in respect of which a debit is so brought into account for any earlier accounting period.

(3)In sub-paragraph (2) “earlier accounting period” means an accounting period that began before—

(a)1 April 2007, or

(b)if the contract mentioned in sub-paragraph (1) was varied before that date, the date of variation.

(4)The references in this paragraph to the variation of a contract do not include references to a variation that does not affect the terms of the debtor relationship in question.

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