- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
688(1)Amend section 120 (calculation of profits) as follows.
(2)For subsection (2) substitute—
“(2)Profits (of any kind) are calculated in the same way as profits of a UK property business are calculated for the purposes of the charge to tax under Chapter 2 of Part 4 of CTA 2009 (as to which see, in particular, section 210 of that Act).”
(3)In subsection (3) for the words from the beginning to “(Schedule A:” substitute “Section 211(1) of CTA 2009 (property businesses:”.
(4)For subsection (4)(c) substitute—
“(c)“embedded derivatives” is to be read in accordance with section 584 or 586 (as the case may be) of CTA 2009, and
(d)“the host contract” means—
(i)the rights and liabilities within section 584(1)(b)(ii) of CTA 2009, or
(ii)the rights and liabilities within section 586(1)(b)(ii) of that Act,
as the case may be.”
(5)In subsection (5)—
(a)for “Schedule 26 to FA 2002” substitute “Part 7 of CTA 2009”, and
(b)for “paragraph 4(2)(b)” substitute “section 589(2)(b) and (c) of that Act”.
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