Chwilio Deddfwriaeth

Finance Act 2021

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

Amendments of Part 5A of CTA 2010

6In section 188BE (restriction on surrendering losses etc where surrendering company could use them itself), for the existing text substitute—

The surrendering company may not surrender under this Chapter any loss or other amount carried forward to the surrender period to the extent that the loss or other amount could be deducted from the total profits of the company for the period at Step 2 of section 4(2).

Yn ôl i’r brig

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