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Corporation Tax Act 2010
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Point in time view as at 31/01/2013.
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Corporation Tax Act 2010, Section 429 is up to date with all changes known to be in force on or before 01 March 2025. 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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429The amount of the incomeU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section determines the amount of the income under section 425 when a qualifying change of ownership in relation to a company carrying on a business of leasing plant or machinery in partnership with other persons occurs on any day (“the relevant day”).
(2)The amount of the income is found by first—
(a)applying the formula in section 421(3) to give the basic amount (as if the company were “the partner company” mentioned in section 421), and
(b)making any adjustment in accordance with any of sections 404 to 406 to the basic amount.
(3)The amount is then limited to the appropriate percentage of the amount given as a result of subsection (2).
(4)If there is no qualifying change in the company's interest in the business on the relevant day, the appropriate percentage is the percentage share of the company in the profits or loss of the business on the relevant day.
(5)If there is a qualifying change in the company's interest in the business on the relevant day, the appropriate percentage is the percentage share of the company in the profits or loss of the business at the end of the relevant day.
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