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Corporation Tax Act 2010
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Changes to legislation:
Corporation Tax Act 2010, Section 730 is up to date with all changes known to be in force on or before 14 January 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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- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
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- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
730Meaning of “relevant non-trading debit”U.K.
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adran has no associated
Nodiadau Esboniadol
(1)This section applies for the purposes of sections 679 [F1, 696 and 705C] .
(2)“Relevant non-trading debit” means a non-trading debit within subsection (3), (4) or (5).
(3)A non-trading debit is within this subsection if—
(a)it is determined on an amortised cost basis of accounting,
(b)section 407 or 409 of CTA 2009 (postponement until redemption of debits for connected or close companies' deeply discounted securities) applies, and
(c)were it not for those sections, the debit would have fallen to be brought into account for the purposes of Part 5 of that Act (loan relationships) for an accounting period ending before or with the change in ownership mentioned in section 679 [F2 , 696 or 705C] .
(4)A non-trading debit is within this subsection if—
(a)it is determined on an amortised cost basis of accounting,
(b)section 373 of CTA 2009 (late interest treated as not accruing until paid in some cases) applies, and
(c)were it not for that section, the debit would have fallen to be brought into account for the purposes of Part 5 of that Act for an accounting period ending before or with the change in ownership mentioned in section 679 [F3 , 696 or 705C] .
(5)A non-trading debit is within this subsection if—
(a)it is not within subsection (3) or (4),
(b)it is a debit in respect of a debtor relationship of the company mentioned in section 679 [F4 , 696 or 705C] ,
(c)it is determined on an amortised cost basis of accounting, and
(d)it relates to an amount that accrued before the change in ownership so mentioned.
(6)Expressions used both in this section and in Part 5 of CTA 2009 (loan relationships) have the same meaning as in that Part.
Textual Amendments
F1Words in s. 730(1) substituted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 13 para. 1(6)(a)
F2Words in s. 730(3)(c) substituted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 13 para. 1(6)(b)
F3Words in s. 730(4)(c) substituted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 13 para. 1(6)(b)
F4Words in s. 730(5)(b) substituted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 13 para. 1(6)(b)
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