Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2024

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

Property financing costs

7(1)Section 544 (meaning of “property profits” and “property financing costs”) is amended as follows.

(2)In subsection (3)(a), for “property rental business of members of the group” substitute “the group's property rental business in the United Kingdom”.

(3)After subsection (3) insert—

“(3A)The reference in subsection (3)(a) to the group's property rental business in the United Kingdom is a reference to—

(a)property rental business of UK members of the group, and

(b)UK property rental business of other members.”

(4)Section 544 has effect, and is to be deemed always to have had effect, with the amendments made by sub-paragraphs (2) and (3).

(5)After subsection (4) insert—

“(4A)But property financing costs do not (for the purposes of section 543) include any expense for which a deduction would not be allowed in calculating profits in accordance with section 599, other than an expense which is disallowed only as a result of the application of Part 10 of TIOPA 2010 (corporate interest restriction).”

(6)The amendment made by sub-paragraph (5) has effect for accounting periods ending on or after 1 April 2023.

Yn ôl i’r brig

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