- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
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Corporation Tax Act 2010,
Part 7
is up to date with all changes known to be in force on or before 29 August 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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56U.K.Section 192, and the words “(but see section 192)” in section 191(3), do not apply in relation to a payment to a charity made before 1 April 2010.
57(1)This paragraph applies if—U.K.
(a)a payment is made in an accounting period ending on or after 1 April 2010, and
(b)a benefit associated with the payment—
(i)is received in an accounting period ending before that date, or
(ii)relates (wholly or partly) to an accounting period ending before that date.
(2)Step 2 of the calculation in section 198(8) is to be read as if the words “(and neither condition C nor condition D is met in relation to it)” were omitted.
58(1)This paragraph applies if the Enactment of Extra-Statutory Concessions (No.2) Order, a draft of which was laid before the House of Commons for approval on 10 November 2009, is not made so as to come into force on 1 April 2010 in a form which, so far as concerns article 5 of the draft Order, equates to the form of the draft Order.U.K.
(2)This Act is treated as having had effect at all times after the beginning of the day on which it is passed as if the following provisions were omitted—
(a)the words “(but see section 192)” in section 191(3),
(b)section 192, and
(c)paragraph 56 of this Schedule.
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