- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2010
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Rhagor o Adnoddau
Changes over time for: Section 938I
Alternative versions:
- 19/07/2011- Amendment
- 21/12/2012
Point in time
Status:
Point in time view as at 21/12/2012.
Changes to legislation:
Corporation Tax Act 2010, Section 938I is up to date with all changes known to be in force on or before 16 December 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.
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[F1938ISchemes involving repos or quasi-reposU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies where—
(a)a scheme includes an arrangement under which a member of the scheme group has a debtor repo or a debtor quasi-repo, and
(b)the advance under that arrangement is received, directly or indirectly, from a member of the scheme group.
(2)References in this Part to amounts brought into account, or not brought into account, as debits or credits for the purposes of Part 5 of CTA 2009 include amounts brought into account, or not brought into account, for the purposes of any other provision so far as it applies the charge to corporation tax on income to the repayment of the advance.
(3)Sections 548 and 549 of CTA 2009 (meaning of debtor repo and debtor quasi-repo) apply for the purposes of this section.
(4) For the purposes of subsection (2) “ the repayment of the advance ” means the consideration given on the purchase of securities mentioned in condition D in section 548 or 549 of CTA 2009. ]
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
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