- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/03/2018)
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Finance Act 2011
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Finance Act 2011, Paragraph 6 is up to date with all changes known to be in force on or before 06 March 2025. 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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6(1)Section 328 of CTA 2009 (loan relationships: exchange gains and losses) is amended as follows.U.K.
(2)In subsection (2), after “subsections” insert “ (2A), ”.
(3)After that subsection insert—
“(2A)Subsection (1) does not apply to an exchange gain or loss of an investment company (within the meaning of section 17 of CTA 2010) which would not have arisen but for a change in the company's functional currency (within the meaning of section 17(4) of that Act) as between—
(a)the period of account of the company in which the gain or loss arises, and
(b)a period of account of the company ending in the 12 months immediately preceding that period.”
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