Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2020

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Companies without a source of chargeable income: carry back of losses

39In section 2A of TCGA 1992 (company’s total profits to include chargeable gains), after subsection (2) insert—

“(3)Subsection (4) applies if—

(a)a company has two or more accounting periods that fall wholly within the same financial year,

(b)the company is chargeable to corporation tax for each of those accounting periods only because of a chargeable gain accruing to the company on the disposal of asset, and

(c)in the period (if any) between each of those accounting periods, the company is not within the charge to corporation tax.

(4)For the purposes of determining the amount of chargeable gains to be included in the company’s total profits for each of the accounting periods by reference to which this subsection applies, subsection (1) has effect as if after paragraph (a) (before the “and”) there were inserted—

“(aa)so far as not otherwise deducted under this section, any allowable losses accruing to the company in another accounting period that falls wholly within the same financial year as the period mentioned in paragraph (a),”.”

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