- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2010
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Changes over time for: Section 628
Version Superseded: 17/07/2014
Alternative versions:
- 01/04/2010- Amendment
- 21/12/2012
Point in time - 17/07/2014- Amendment
Status:
Point in time view as at 21/12/2012. This version of this provision has been superseded.
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Corporation Tax Act 2010, Section 628 is up to date with all changes known to be in force on or before 16 December 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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628Company in liquidation: corporation tax ratesU.K.
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Nodiadau Esboniadol
(1)This section applies, in the case of a company that is being wound up, in relation to profits of the company arising in its final year (see subsections (2) to (5)) or its penultimate year (see subsections (6) and (7)).
(2)The rate of corporation tax to be applied in assessing, before the winding up of the company is completed, the corporation tax chargeable on the profits of the company arising in the winding up in its final year is to be determined in accordance with subsections (3) to (5).
(3)If the rate of corporation tax has been fixed for the final year, that fixed rate is to be applied.
(4)If the rate of corporation tax has been proposed (but not yet fixed) for the final year, that proposed rate is to be applied.
(5)If the rate of corporation tax has been neither fixed nor proposed for the final year, the rate fixed or proposed for the penultimate year is to be applied.
(6)Subsection (7) applies if—
(a)the winding up of the company started before the company's final year, and
(b)an assessment to corporation tax is made at a time when the rate of corporation tax for the company's penultimate year is proposed (but not yet fixed).
(7)The rate of corporation tax proposed for the penultimate year is to be applied in relation to the profits of the company arising in the winding up at any time in that year.
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