- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2010)
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Corporation Tax Act 2009
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Changes over time for: Section 310
Version Superseded: 18/11/2015
Alternative versions:
- 01/04/2009- Amendment
- 01/01/2010
Point in time - 18/11/2015- Amendment
Status:
Point in time view as at 01/01/2010. This version of this provision has been superseded.
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Corporation Tax Act 2009, Section 310 is up to date with all changes known to be in force on or before 27 December 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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310Power to make regulations about recognised amountsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The Treasury may by regulations—
(a)make provision excluding from section 308(1) or (2) amounts of a specified description, and
(b)make provision for or in connection with bringing into account in specified circumstances amounts in relation to which section 308(1) or (2) does not have effect as a result of regulations under paragraph (a).
(2)The regulations may provide that section 308(1) or (2) does not apply to specified amounts in a period of account so far as they derive from or otherwise relate to amounts brought into account in a specified way in a previous period of account.
(3)The regulations may—
(a)make different provision for different cases, and
(b)make provision subject to an election or to other specified conditions.
(4)The regulations may apply to periods of account beginning before they are made, but not earlier than the beginning of the calendar year in which they are made.
(5)The power to make regulations under this section does not apply to exchange gains or losses (but see section 328(4) to (7)).
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