- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/03/2018)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 12/02/2019
Point in time view as at 15/03/2018.
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: CAA 2001.
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123U.K.CAA 2001 is amended as follows.
124(1)Section 212Q (restrictions on capital allowance buying when there are postponed allowances) is amended as follows.U.K.
(2)In subsection (4) after “37,” insert “ 45A, ”.
(3)In subsection (6)—
(a)after “may not be set off” insert “ by a company (“the claimant company”) ”,
(b)after “CTA 2010” insert “ or group relief for carried forward losses in accordance with Part 5A of CTA 2010 ”, and
(c)omit “by a company (“the claimant company”)”.
125U.K.In section 138 (deferment of balancing charge arising when there is a disposal event in respect of a ship: limit on amount of deferral) in subsection (2)(b) after “45” insert “ , 45A or 45B ”.
126U.K.In Schedule A1 (first-year tax credits) in paragraph 20 (list of provisions to which restriction on carrying forward losses applies) in paragraph (a) for “section 45” substitute “ sections 45, 45A and 45B ”.
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