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Finance (No. 2) Act 2005
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14(1)After section 83A of FA 1989 insert—U.K.
“83BChanges in recognised accounts: attribution of amounts carried forward under s.432F of Taxes Act 1988
(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 83AB.”.
(2)The amendment made by this paragraph has effect in relation to new periods of account (within the meaning given by section 83B(1) of FA 1989) beginning on or after 1st January 2005.
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