- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
91(1)This paragraph applies in relation to a company if conditions A, B and C are met in relation to a relevant contract.
(2)Condition A is that the company was a party to the relevant contract both immediately before and at 3.00pm on 16 March 2005.
(3)Condition B is that the relevant contract—
(a)was not a derivative contract immediately before 3.00pm on that date, but
(b)has been a derivative contract as from that time.
(4)Condition C is that the relevant contract was a chargeable asset immediately before that time.
(5)If the company ceases to be a party to the contract, it must bring into account for the accounting period in which it so ceases the amount of any chargeable gain or allowable loss which would have been treated as accruing to it on the assumptions in sub-paragraph (6).
(6)Those assumptions are that—
(a)the company disposed of the contract immediately before 3.00pm on 16 March 2005, and
(b)the disposal was for consideration of an amount equal to the value (if any) given to the contract in the accounts of the company at the end of the company’s accounting period immediately before its first accounting period—
(i)beginning on or after 1 January 2005, and
(ii)ending on or after 16 March 2005.
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