- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
17(1)In its application in relation to a relevant accounting period of a qualifying holding company, Part 2 of Schedule 25 to ICTA has effect subject to the modifications in this paragraph.
(2)Sub-paragraph (4) or (4A) of paragraph 6 applies to a company only if—
(a)the condition specified in that sub-paragraph is met, and
(b)conditions A and B are met.
(3)Condition A is that at all material times the company was a member of a group with the same ultimate corporate parent.
(4)For this purpose the following times are “material”—
(a)the beginning of 9 December 2008, and
(b)all times during the accounting period in question.
(5)Condition B is that amount X does not exceed amount Y.
(6)Amount X is the amount of the company’s gross income in the accounting period in question that is non-qualifying gross income.
(7)Amount Y is (subject to sub-paragraph (8))—
(a)where there are three reference periods in relation to the company, the greatest of the amounts of the company’s non-qualifying gross income in each of those periods,
(b)where there are two reference periods in relation to the company, the greater of the amounts of the company’s non-qualifying gross income in each of those periods,
(c)where there is one reference period in relation to the company, the amount of the company’s non-qualifying gross income in that period, or
(d)where there is no reference period in relation to the company, the amount of the company’s non-qualifying gross income in the period of 12 months ending with 9 December 2008.
(8)Where the number of days in the period by reference to which amount X is determined is not the same as the number of days in the period by reference to which amount Y is determined, amount Y is to be multiplied by—
where—
DX is the number of days in the period by reference to which amount X is determined, and
DY is the number of days in the period by reference to which amount Y is determined.
(9)In this paragraph—
“non-qualifying gross income” means gross income that does not satisfy the test in paragraph 6(3), (4) or (4A) of Schedule 25 to ICTA;
“a reference period”, in relation to a company, means an accounting period of the company that—
is one of the last three accounting periods of the company to end before 9 December 2008, and
is an accounting period in relation to which the company is an exempt holding company.
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