- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2009
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Changes over time for: Section 1262
Version Superseded: 01/04/2010
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Point in time view as at 21/07/2009. This version of this provision has been superseded.
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Corporation Tax Act 2009, Section 1262 is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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1262Allocation of firm's profits or losses between partnersU.K.
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Nodiadau Esboniadol
(1)For any accounting period of a firm a partner's share of a profit or loss of a trade carried on by the firm is determined for corporation tax purposes in accordance with the firm's profit-sharing arrangements during that period.
This is subject to sections 1263 and 1264.
(2)If a firm pays charges on income, a partner's share of the charges is determined for corporation tax purposes in accordance with the firm's profit-sharing arrangements during the accounting period of the firm in which the charges are paid.
(3)For the purposes of subsection (2) a charge on income which arises from a disposal such as is mentioned in section 587B(1) of ICTA (gifts of shares, securities and real property to charities etc) is taken to be paid when the disposal is made.
(4)In this section and sections 1263 and 1264 “profit-sharing arrangements” means the rights of the partners to share in the profits of the trade and the liabilities of the partners to share in the losses of the trade.
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