Chwilio Deddfwriaeth

Chwiliad Uwch

Finance (No. 2) Act 2023

Status:

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

Routine profits test

9(1)The routine profits test is met for a territory in an accounting period if—

(a)the qualified substance based income exclusion amount for that territory for that period is equal to or greater than the aggregate profit (loss) before income tax for that period of the standard members of the group located in that territory, or

(b)the aggregate profit (loss) before income tax of those members for that period is nil or reflects an overall loss.

(2)The “qualified substance based income exclusion amount” for a territory for an accounting period is the substance based exclusion determined for the territory for the period in accordance with section 195 (and see also paragraph 1 of this Schedule) ignoring any payroll carve-out amount or tangible asset carve-out amount of any standard member of the group in that territory—

(a)that is not regarded as a constituent entity of the multinational group for the purposes of the group’s country-by-country report, or

(b)that is not regarded as located in the territory for the purposes of that report.

Yn ôl i’r brig

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Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

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