Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
20(1)Sub-paragraphs (2) to (5) apply if—
(a)a company is treated as carrying on a separate trade under Part 15, 15A or 15B of CTA 2009 in an accounting period (“AP1”),
(b)in the next accounting period (“AP2”), the company is treated as carrying on a separate trade under Part 14A of CTA 2009, and
(c)both trades relate to the same film, television programme or video game.
(2)The separate trade that the company is treated as carrying on in AP2 is to be treated as a continuation of the separate trade that the company was treated as carrying on in AP1.
(3)Accordingly, section 1179BA(2) of CTA 2009 does not apply.
(4)If a new period of account does not begin when AP2 begins, a new period of account is to be treated as beginning at that time for the purposes of—
(a)section 1189, 1216BA or 1217BA of CTA 2009 (as it applies in relation to AP1), and
(b)section 1179BB of CTA 2009 (as it applies in relation to AP2).
(5)For the purposes of section 1179BB(3) of CTA 2009 as it applies in relation to AP2, the references to the corresponding amounts for the previous period are to be read as references to the corresponding amounts brought into account under section 1189, 1216BA or 1217BA of that Act for AP1.
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