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Corporation Tax Act 2009
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Changes to legislation:
Corporation Tax Act 2009, Section 315 is up to date with all changes known to be in force on or before 16 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.
Changes to Legislation
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Changes and effects yet to be applied to Section 315:
- s. 1058B(5)(ea) inserted by 2023 c. 20 Sch. para. 57
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 1058B(5)(ea) inserted by 2023 c. 20 Sch. para. 57
315Introduction to sections 316 [F1and 318]U.K.
This
adran has no associated
Nodiadau Esboniadol
[F2(1)Sections 316 and 318 (adjustments on change of accounting basis) apply if—
(a)a company changes, from one period of account or accounting period to the next, the basis of accounting on which credits and debits relating to its loan relationships or any of them are calculated for the purposes of this Part,
(b)the change of basis—
(i)is made in order to comply with a provision made by or under this Part requiring those credits and debits to be determined on a particular basis of accounting, or
(ii)results from a change of the company's accounting policy,
(c)the change of basis is not made in order to comply with amending legislation not applicable to the previous period,
(d)the old basis accorded with the law or practice applicable in relation to the period before the change, and
(e)the new basis accords with the law and practice applicable to the period after the change.]
(2)In this section and sections 316 [F3and 318]—
(a)the first of [F4the periods mentioned in subsection (1)] is referred to as “the earlier period”, and
(b)the next is referred to as “the later period”.
F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)For a case where this section and sections 316 to 318 apply as if a change of accounting policy had occurred, see section 416(5) (election for application of sections 415 and 585).
Textual Amendments
F1Words in s. 315 heading substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 9(5)
F2S. 315(1) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 9(2)
F3Words in s. 315(2) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 9(3)(a)
F4Words in s. 315(2)(a) substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 9(3)(b)
F5S. 315(3) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 9(4)
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