- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
108(1)Amend section 392A (Schedule A losses) as follows.
(2)In subsection (1) for “Schedule A loss” substitute “UK property business loss”.
(3)In subsection (2)—
(a)for “Schedule A loss”, in each place where it occurs, substitute “UK property business loss”, and
(b)for “Schedule A business” substitute “UK property business”.
(4)In subsection (3)—
(a)for paragraph (a) substitute—
“(a)ceases to carry on a UK property business, or to be within the charge to corporation tax in respect of such a business, but”, and
(b)in the words after paragraph (b), for “Schedule A loss” substitute “UK property business loss” and for “section 75” substitute “Chapter 2 of Part 16 of CTA 2009”.
(5)In subsection (4)—
(a)in paragraph (a) for ““Schedule A loss”” substitute ““UK property business loss”” and for “Schedule A business” substitute “UK property business”, and
(b)in paragraph (b) for “the same meaning as in Part IV” substitute “the meaning given by section 1218 of CTA 2009”.
(6)In subsection (5) for “Schedule A business” substitute “UK property business”.
(7)For the title substitute “UK property business losses”.
(8)In the cross-heading immediately before the section for “Schedule A business” substitute “UK property business”.
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