- 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Point in time view as at 17/07/2012.
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(1) A loss or profit made by a company in an accounting period is a “scheme loss” or “ scheme profit ” in relation to a risk transfer scheme to which the company is a party at any time in the period if the loss or profit—
(a)is from a loan relationship, or derivative contract, that is part of the scheme,
(b)would, apart from this Part, be brought into account in determining a debit or credit for the purposes of Part 5 of CTA 2009 (loan relationships) or Part 7 of that Act (derivative contracts), and
(c)arises as a result of fluctuations in the scheme rate, index or value.
(2)References in this Part to a scheme loss or scheme profit made by a company in a period that is not an accounting period of that company are to the scheme loss or scheme profit that the company would have made in the period from the loan relationship or derivative contract in question if the period had been an accounting period of the company.
(3)References in this section to a loss or profit from a loan relationship or a derivative contract include—
(a)a loss or profit from a related transaction, and
(b)a loss or profit of a capital nature.
(4) In subsection (3)(a) “ related transaction ” has the meaning given by—
(a)section 304 of CTA 2009 (in relation to a loan relationship), or
(b)section 596 of that Act (in relation to a derivative contract).]
Textual Amendments
F1Pt. 21A inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 3
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