- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/11/2017)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 16/11/2017.
Corporation Tax Act 2010, Section 937 is up to date with all changes known to be in force on or before 03 September 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
In this Part, unless the context otherwise requires—
“accountancy rental earnings” has the meaning given by section 897(1),
“accountancy rental excess” is to be read—
for the purposes of Chapter 2, in accordance with section 907(1) to (4), and
for the purposes of Chapter 3, in accordance with section 907(1) to (4), as it has effect as a result of section 929,
“asset” means any form of property or rights,
“asset representing the leased asset” is to be read in accordance with section 934,
“cumulative accountancy rental excess” is to be read—
for the purposes of Chapter 2, in accordance with section 907(5), and
for the purposes of Chapter 3, in accordance with section 907(5) as it has effect as a result of section 929,
“cumulative normal rental excess” is to be read—
for the purposes of Chapter 2, in accordance with section 909(5), and
for the purposes of Chapter 3, in accordance with section 909(5) as it has effect as a result of section 929,
“the current lessor”, in relation to a lease of an asset, means the person who is for the time being entitled to the lessor's interest under the lease,
“finance lessor” means a person who for accounting purposes is treated, in accordance with generally accepted accounting practice, as the person with—
the grantor's interest in relation to a finance lease, or
the lender's interest in relation to a loan,
“for accounting purposes” means for the purposes of—
accounts of companies incorporated in any part of the United Kingdom, or
consolidated group accounts for groups all the members of which are companies so incorporated,
“lease”—
in relation to land, includes an underlease, sublease, tenancy or licence, and any agreement for a lease, underlease, sublease, tenancy or licence and, in the case of land outside the United Kingdom, any interest corresponding to a lease as so defined, and
in relation to any form of property or right other than land, means any kind of agreement or arrangement under which payments are made for the use of, or otherwise in respect of, an asset,
and “rent” is to be read accordingly,
“the leasing arrangements”, in relation to a lease of an asset, means—
the lease,
any arrangements relating to or connected with the lease, and
any other arrangements of which the lease forms part,
and includes a reference to any of the leasing arrangements,
“the lessee”, in relation to a lease of an asset, means (except in the expression “the lessee's interest under the lease”) the person entitled to the lessee's interest under the lease,
“the lessor”, in relation to a lease of an asset, means (except in the expression “the lessor's interest under the lease”) the person entitled to the lessor's interest under the lease,
“major lump sum” is to be read in accordance with section 902(5),
“normal rent” is to be read in accordance with section 896,
“normal rental excess” is to be read—
for the purposes of Chapter 2, in accordance with section 909(1) to (4), and
for the purposes of Chapter 3, in accordance with section 909(1) to (4) as it has effect as a result of section 929,
“period of account” is to be read in accordance with section 932(1) to (3),
“post-25 November 1996 scheme” is to be read in accordance with section 930(1)(b),
“pre-26 November 1996 scheme” is to be read in accordance with section 930(1)(a),
“
” is to be read in accordance with section 932(4),“
” is to be read in accordance with section 932(5),“the rental earnings”, in relation to the lease of the asset and any period, has the meaning given by section 898, and
“sum” includes any money or money's worth (and “pay” and related expressions are to be read accordingly).
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys