- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In the case of a straddling period, that is to say, an accounting period which begins before 17th April 2002 and ends on or after that date—
(a)sections 501A and 501B of the Taxes Act 1988 (which are inserted by sections 91 and 92) shall apply as if so much of the straddling period as falls before 17th April 2002, and so much of that period as falls on or after that date, were separate accounting periods; and
(b)all necessary apportionments between the two separate accounting periods shall be made in proportion to the number of days in those periods.
(2)In the case of a straddling period, the Instalment Payment Regulations shall apply separately—
(a)in relation to any tax chargeable on the company under section 501A(1) of the Taxes Act 1988; and
(b)in relation to any other tax chargeable on the company.
(3)In their application by virtue of paragraph (a) of subsection (2), the Instalment Payment Regulations shall have effect in relation to the tax mentioned in that paragraph as if—
(a)the deemed accounting period treated under subsection (1)(a) as beginning on 17th April 2002 were an accounting period for the purposes of those Regulations; and
(b)that tax were chargeable for that period.
(4)Any reference in the Instalment Payment Regulations to the total liability of a company shall accordingly be construed—
(a)in their application by virtue of paragraph (a) of subsection (2), as a reference to the tax mentioned in that paragraph; and
(b)in their application by virtue of paragraph (b) of that subsection, as a reference to the amount that would be the company’s total liability for the straddling period if the tax mentioned in paragraph (a) of that subsection were left out of account.
(5)For the purposes of the Instalment Payment Regulations—
(a)a company shall be regarded as a large company as respects the deemed accounting period under subsection (3)(a) if, and only if, it is a large company for those purposes as respects the straddling period; and
(b)any question whether a company is a large company as respects the straddling period shall be determined as it would have been determined apart from section 501A of the Taxes Act 1988.
(6)In this section “the Instalment Payment Regulations” has the same meaning as in section 92.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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