- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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828Relief on transfer
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Nodiadau Esboniadol
(1)If the proceeds of realisation of a relevant asset exceed the cost of the asset recognised for tax purposes, the proceeds are treated as reduced.
(2)If the securities are the whole consideration for the transfer, the reduction is by the amount of the excess.
(3)If the securities are not the whole of that consideration, the reduction is by the appropriate proportion of the excess.
(4)In subsection (3) “the appropriate proportion” means the proportion that the market value of the securities at the time of the transfer bears to the market value of the whole of the consideration at that time.
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