- 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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Changes over time for: Section 324
Version Superseded: 18/11/2015
Alternative versions:
- 01/04/2009- Amendment
- 19/07/2011
Point in time - 18/11/2015- Amendment
Status:
Point in time view as at 19/07/2011. This version of this provision has been superseded.
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Corporation Tax Act 2009, Section 324 is up to date with all changes known to be in force on or before 01 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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324Restriction on debits resulting from revaluationU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)No debit is to be brought into account for the purposes of this Part as a result of the revaluation of an asset representing a creditor relationship of a company except—
(a)an impairment loss, or
(b)a debit resulting from a release by the company of any liability under the relationship.
(2)For the meaning of “impairment loss” see section 476(1).
(3)The reference in subsection (1) to revaluation of an asset includes any case where a provision or allowance is made by the company reducing the carrying value of the asset or of a group of assets including the asset in question.
(4)This section does not affect the debits to be brought into account in respect of exchange gains or losses.
(5)This section does not apply if fair value accounting is used.
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