- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The following provisions are repealed—
(a)section 134(5) of ITA 2007 (which provides that a company is a qualifying trading company for the purposes of income tax relief under Chapter 6 of Part 4 of that Act only if it carries on its business in the United Kingdom), and
(b)section 78(5) of CTA 2010 (which makes corresponding provision for the purposes of corporation tax relief under Chapter 5 of Part 4 of that Act).
(2)In consequence of the repeals made by subsection (1)—
(a)in ITA 2007—
(i)in section 134(1), for “D” substitute “C”,
(ii)in section 147(8), at the end of paragraph (a) insert “or” and omit paragraph (c) together with the “or” before it,
(iii)in section 150(1), omit the entry relating to section 134(5)(a), and
(iv)in paragraph 38(2) of Schedule 2, in the opening words, for “(2) to (5)” substitute “(2) to (4)”, and omit the substituted section 134(5) of ITA 2007, and
(b)in CTA 2010—
(i)in section 75(8), at the end of paragraph (a) insert “or” and omit paragraph (c) together with the “or” before it,
(ii)in section 78(1), for “D” substitute “C”,
(iii)in section 89(1), omit the entry relating to section 78(5)(a), and
(iv)in paragraph 28(4) of Schedule 2, in the opening words, for “(2) to (5)” substitute “(2) to (4)”, and omit the substituted section 78(5) of CTA 2010.
(3)The amendments made by this section have effect in relation to disposals made on or after 24 January 2019.
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