There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 18.
18(1)Section 269CA (restriction on deductions for pre-1 April 2015 trading losses) is amended as follows.U.K.
(2)In subsection (2), in the second sentence—
(a)for “269CD” substitute “ 269ZF ”, and
(b)omit “step 5 in”.
(3)In subsection (3), for the words from “where” to the end substitute “ in relation to a banking company for an accounting period where, in determining the company's relevant trading profits for the period, the amount given by step 1 in section 269ZF(3) is not greater than nil ”.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
