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Finance (No. 2) Act 2010
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2010 c. 31
- SCHEDULE 5
- Amendments of sections 311,...
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Amendments of sections 311, 312 and 599A of CTA 2009
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Amendments of sections 311, 312 and 599A of CTA 2009U.K.
1U.K.F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 5 para. 1 omitted (with effect as mentioned in Sch. 4 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 28, Sch. 4 para. 12(b)
2(1)Section 312 of that Act (determination of credits and debits where amounts not fully recognised) is amended as follows.U.K.
(2)In subsection (1), omit paragraph (b) and the “or” before it.
(3)After that subsection insert—
“(1A)Subsection (1B) applies in a case where condition A in section 311(2) is met.
(1B)In determining the debits and credits which a company is to bring into account for any period for the purposes of this Part in respect of the debtor relationship by reference to which that condition is met, the assumption in subsection (2) is to be made.”
(4)In subsection (4)(b)—
(a)for “subsection (1)(a)” substitute “ subsection (1) ”, and
(b)for “subsection (1)(b)” substitute “ subsection (1B) ”.
3U.K.F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 5 para. 3 omitted (with effect as mentioned in Sch. 4 para. 13 of the amending Act) by Finance Act 2011 (c. 11), s. 28, Sch. 4 para. 12(b)
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