- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
75(1)Section 613 (introduction to sections 614 and 615) is amended as follows.
(2)For subsection (1) substitute—
“(1)Sections 614 and 615 (adjustments on change of accounting basis) apply if—
(a)a company changes, from one period of account or accounting period to the next, the basis of accounting on which credits and debits relating to its derivative contracts or any of them are calculated for the purposes of this Part,
(b)the change of basis—
(i)is made in order to comply with a provision made by or under this Part requiring those credits and debits to be determined on a particular basis of accounting, or
(ii)results from a change of the company’s accounting policy,
(c)the change of basis is not made in order to comply with amending legislation not applicable to the previous period,
(d)the old basis accorded with the law or practice applicable in relation to the period before the change, and
(e)the new basis accords with the law and practice applicable to the period after the change.”
(3)In subsection (2), for “those periods of account” substitute “the periods mentioned in subsection (1)”.
(4)Omit subsection (3).
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