- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/04/2017)
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Corporation Tax Act 2009
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Changes over time for: Section 354
Alternative versions:
- 01/04/2009- Amendment
- 18/11/2015- Amendment
- 27/04/2017
Point in time
Status:
Point in time view as at 27/04/2017.
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Corporation Tax Act 2009, Section 354 is up to date with all changes known to be in force on or before 15 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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354Exclusion of debits for impaired or released connected companies debtsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The general rule is that no impairment loss or release debit in respect of a company's creditor relationship is to be brought into account for the purposes of this Part for an accounting period if section 349 (application of amortised cost basis to connected companies relationship) applies to the relationship for the period.
(2)That rule is subject to—
(a)section 356 (swapping debt for equity), and
(b)section 357 (insolvent creditors).
[F1(2A)Where the carrying value of an asset representing the creditor relationship has at any time been adjusted as a result of the asset being the hedged item under a designated fair value hedge, the rule in subsection (1) does not prevent a credit or debit being brought into account for the purposes of this Part in respect of any reversal of that adjustment.]
(3)Nothing in this section affects the debits to be brought into account for the purposes of this Part in respect of exchange gains or losses arising from a debt.
Textual Amendments
F1S. 354(2A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 32
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