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Finance Act 2009
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- UK Public General Acts
- 2009 c. 10
- SCHEDULE 23
- Paragraph 1
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Transfer from non technical account not to be receipt
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1(1)In section 83 of FA 1989 (receipts to be taken into account), after subsection (2) insert—
“(2AZA)No amount shown as transfer from non technical account in line 32 of Form 58 in respect of the whole of the company’s long-term business in the periodical return for a period of account is to be taken into account as a receipt of the period of account.”
(2)The amendment made by sub-paragraph (1) has effect in relation to periods of account ending on or after 22 April 2009.
(3)But, in relation to a period of account of a company beginning before that date, that amendment has effect only insofar as the amount shown as transfer from non technical account in line 32 of Form 58 covering the whole of the company’s long-term business in the periodical return for the period of account is attributable to transfers made on or after that date.
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