- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/07/2011)
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Corporation Tax Act 2009
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Point in time view as at 19/07/2011.
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Corporation Tax Act 2009, Section 200 is up to date with all changes known to be in force on or before 29 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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200Election given effect in accounting period in which receipt is receivedU.K.
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Nodiadau Esboniadol
(1)If a company makes an election under section 198, the additional tax is payable for the accounting period in which the receipt is received (and not for the accounting period in which the cessation occurred).
(2)In subsection (1) “the additional tax” means an amount of tax equal to the difference between—
(a)the amount of tax that is chargeable on the company for the accounting period in which the cessation occurred (“amount A”), and
(b)the amount of tax that would have been chargeable on the company for that period if the election had not been made (“amount B”).
(3)If—
(a)the company has made, under section 198, one or more other elections for receipts to be treated as received in the period in which the cessation occurred, and
(b)effect has been given to those elections,
the effect of those elections is taken into account in determining amounts A and B.
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