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Finance Act 1989
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Changes over time for: Section 83B
Version Superseded: 17/07/2012
Alternative versions:
- 20/07/2005- Amendment
- 19/07/2007- Amendment
- 01/07/2008- Amendment
- 01/07/2008
Point in time - 17/07/2012- Amendment
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Point in time view as at 01/07/2008. This version of this provision has been superseded.
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[F183BChanges in recognised accounts: attribution of amounts carried forward under s.432F of Taxes Act 1988U.K.
(1)This section applies to a company where any revenue account that is recognised for a period of account (the “new period of account”) relates to funds or business which is different from the funds or business to which a revenue account that was recognised for the preceding period of account relates.
(2)Any subsection (2) excess (within the meaning of section 432F(2) of the Taxes Act 1988) which would have been available under section 432F(3) or (4) of that Act to reduce a subsection (3) figure (within the meaning of section 432F(1) of that Act) of the company in the new period of account shall be attributed between the revenue accounts that are recognised for that period of account in such manner as is appropriate.
(3)In this section “recognised” means recognised, by virtue of section 83A, for the purposes of sections 82A to [F283ZA] .]
Textual Amendments
F1S. 83B inserted (with effect in accordance with Sch. 9 para. 14(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 9 para. 14(1)
F2Word in s. 83B(3) substituted (with effect in accordance with Sch. 9 para. 17(2)(3) of the amending Act) by Finance Act 2007 (c. 11), Sch. 9 para. 11(3); S.I. 2008/379, art. 2
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