- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/11/2017)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance (No. 2) Act 2017
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2017 c. 32
- SCHEDULE 5
- PART 4
- Adjustments under Schedule 7...
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Changes over time for: Cross Heading: Adjustments under Schedule 7 to F(No.2)A 2015
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- 16/11/2017- Amendment
- 16/11/2017
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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: Adjustments under Schedule 7 to F(No.2)A 2015.
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Adjustments under Schedule 7 to F(No.2)A 2015U.K.
30(1)For the purposes of Part 10 of TIOPA 2010 a debit or credit to which this paragraph applies is to be ignored.U.K.
(2)This paragraph applies to a debit or credit if—
(a)it is brought into account for the purposes of Part 5 of CTA 2009 by virtue of paragraphs 115 and 116 of Schedule 7 to F(No.2)A 2015 (transitional adjustments relating to loan relationships), or
(b)it is brought into account for the purposes of Part 7 of CTA 2009 by virtue of paragraphs 120 and 121 of that Schedule (transitional adjustments relating to derivative contracts).
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