- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The basic rule is that the deficit must be carried forward and set off against non-trading profits of the company for accounting periods after the deficit period in accordance with subsection (3) and section 458.
(2)That rule does not apply to so much of the deficit as—
(a)is surrendered as group relief under section 403 of ICTA, or
(b)is the subject of a claim by the company under section 459 (claim to set off deficit against profits of deficit period or earlier periods).
(3)So much of the amount carried forward from the deficit period as is not the subject of a claim under section 458(1) must be set off against the non-trading profits of the company for the next accounting period after the deficit period.
(4)Those profits are reduced accordingly.
(5)In this Chapter “non-trading profits”, in relation to a company, means so much of the company’s profits as does not consist of trading income for the purposes of section 393A of ICTA (setting-off of trading losses against profits of the same or an earlier period).
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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