- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 109.
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(1)Tax attributable to interest accruing to a company under a loan relationship is within this section if—
(a)at the time when the interest accrues, the company has ceased to be a party to the relationship by reason of having made the initial sale under or in accordance with any debtor repo relating to the relationship, and
(b)that time is in the period for which the repo has effect.
(2)In this section—
“debtor repo” has the meaning given by the repo-definition section,
“the initial sale”, in relation to a debtor repo, means the sale mentioned in condition C in the repo-definition section, and
“the repo-definition section” means section 548 of CTA 2009.
(3)In this section, a reference to the period for which a debtor repo has effect is to the period from the making of the initial sale until the earlier of—
(a)the time when the subsequent purchase mentioned in condition D in the repo-definition section takes place, and
(b)the time when it becomes apparent that that subsequent purchase will not take place.
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