Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

199Deductions already made are not displaced
This adran has no associated Nodiadau Esboniadol

(1)This section applies if—

(a)a company which has permanently ceased to carry on a trade makes an election under section 198 in respect of a post-cessation receipt (“the carried back receipt”), and

(b)a deduction in respect of a loss has already been made under section 196 for an accounting period later than that in which the cessation occurred.

(2)Nothing in section 196 (read with section 197(2)) requires or permits a deduction in respect of that loss to be allowed, as a result of the election, for the accounting period in which the cessation occurred instead of the accounting period for which the deduction has already been made.

(3)But if the deduction was made for the accounting period in which the carried back receipt was received, subsection (2) applies to the loss only so far as it has been deducted from post-cessation receipts other than the carried back receipt.

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