- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
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Corporation Tax Act 2010, Section 119 is up to date with all changes known to be in force on or before 15 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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(1)This section applies to an EEA amount so far as subsections (2) and (3) apply to it.
(2)This subsection applies to the EEA amount so far as, for the purposes of any relevant non-UK tax, the EEA amount cannot be taken into account in calculating any profits, income or gains that—
(a)might arise in any period after the EEA accounting period to the surrendering company or any other person, and
(b)(if there were any) would be chargeable to that tax for any period after the EEA accounting period.
(3)This subsection applies to the EEA amount so far as, for the purposes of any relevant non-UK tax, the EEA amount cannot be relieved in any period after the EEA accounting period—
(a)by the payment of a credit,
(b)by the elimination or reduction of a tax liability, or
(c)in any other way.
(4)The determination as to the extent to which the EEA amount—
(a)cannot be taken into account as mentioned in subsection (2), or
(b)cannot be relieved as mentioned in subsection (3),
is to be made as at the time immediately after the end of the EEA accounting period.
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