Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1994

Status:

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

175Transitional provisions

(1)In a case where—

(a)at any time, a currency contract held by a qualifying company becomes a qualifying contract by virtue of section 147(2) above, and

(b)at that time, it is held for the purposes of a trade or part of a trade carried on by the company,

subsection (4) of section 153 above shall have effect in relation to the contract and the company as if section 147(2) above applied for the purposes of this Chapter except those of that subsection.

(2)In a case where—

(a)at any time in an accounting period of a qualifying company, a currency contract held by the company becomes a qualifying contract by virtue of section 147(2) above, and

(b)at all times in the period when the contract is so held, it is held otherwise than for the purposes of a trade or part of a trade carried on by the company,

section 158 above shall have effect in relation to the contract and the period as if subsections (2) and (4) were omitted.

Yn ôl i’r brig

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