- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies for the purpose of calculating the profits of a company’s trade if—
(a)the company carries on a banking business, an insurance business or a business consisting wholly or partly of dealing in securities, and
(b)a profit on the sale of securities held by the company would be brought into account in calculating the trading profits of that business.
(2)Profits and losses from the securities that in accordance with generally accepted accounting practice are—
(a)calculated by reference to the fair value of the securities, and
(b)recognised in the company’s statement of recognised gains and losses or statement of changes in equity,
are brought into account in calculating the profits of the trade.
(3)But subsection (2) does not apply—
(a)to an amount so far as deriving from or otherwise relating to an amount brought into account under that subsection in an earlier period of account, or
(b)to an amount recognised for accounting purposes by way of correction of a fundamental error.
(4)In this section “securities” includes—
(a)shares,
(b)rights of unit holders in unit trust schemes to which TCGA 1992 applies as a result of section 99 of TCGA 1992, and
(c)in the case of a company with no share capital, interests in the company possessed by members of the company,
but does not include a loan relationship (within the meaning of Part 5).
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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