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Corporation Tax Act 2010

[F1938FMeaning of references to economic profits and lossesU.K.

This adran has no associated Nodiadau Esboniadol

(1)An economic profit or loss is to be computed for the purposes of this Part taking into account, in particular—

(a)profits and losses made as a result of the operation of the Corporation Tax Acts, and

(b)any adjustments required to reflect the time value of money.

(2)A reference in this Part to an economic profit or loss made by the scheme group over the scheme period is to an economic profit or loss made in that period by the members of the group considered together.

(3)In determining for the purposes of this Part the amount of an economic profit or loss made by the scheme group over the scheme period, profits and losses made by a member of the group are to be taken into account only to the extent that they are attributable to times at which the member is a party to the scheme.]

Textual Amendments

F1Pt. 21B inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 5 para. 2