Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

760Payments treated as borrower’s income
This adran has no associated Nodiadau Esboniadol

(1)This section applies if—

(a)a type 1 finance arrangement would not have the relevant effect (ignoring section 759(2)),

(b)that arrangement would not have the corresponding income-tax effect (ignoring section 809BZB(2) of ITA 2007), and

(c)the borrower is—

(i)a company within the charge to corporation tax, or

(ii)a partnership at least one member of which is a company within the charge to corporation tax.

(2)The payments mentioned in section 758(2)(c) must be treated for corporation tax purposes as income of the borrower payable in respect of the security.

(3)Subsection (2) applies whether or not the payments are also the income of another person for tax purposes.

(4)Subsections (3) to (6) of section 759 (meaning of relevant effect) apply for the purposes of this section as for those of that.

(5)In subsection (1)(b) “the corresponding income-tax effect” means the relevant effect as defined by section 809BZB(3) to (6) of ITA 2007 (provision for income tax corresponding to section 759(3) to (6)).

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