- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 17/07/2012.
Corporation Tax Act 2010, Section 629 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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(1)This section applies if—
(a)an assessment to corporation tax is made on the profits of a company that is being wound up, and
(b)the assessment is made before the date when the winding up is completed (“the actual winding up date”).
(2)An assessment for an accounting period falling after the start of the winding up is not invalid because it is made before the end of the period.
(3)In applying section 12 of CTA 2009 (accounting periods of companies being wound up) for the purpose of determining when an accounting period of the company ends, the liquidator may make an assumption as to what the actual winding up date will be (“the assumed winding up date”).
(4)The company's final and penultimate years are not changed if the assumption made under subsection (3) as to the actual winding up date is wrong.
(5)If the actual winding up date is later than the assumed winding up date—
(a)an accounting period of the company ends on the assumed winding up date (“period A”), and
(b)a new accounting period of the company (“period B”) begins immediately after the end of period A.
(6)Section 12 of CTA 2009 then applies as if the winding up of the company started at the time when period B begins.
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