- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The company may make a claim for so much of the amount carried forward from the deficit period as is specified in the claim to be excepted from being set off against non-trading profits of the first accounting period after the deficit period (“the first later period”).
(2)Any such claim must be made within the period of 2 years after the end of the first later period.
(3)Subsection (4) applies if any amount is carried forward from the deficit period under section 457(1) which—
(a)cannot be set off under section 457(3) against non-trading profits of the first later period, or
(b)is the subject of a claim under subsection (1).
(4)That amount is treated for the purposes of this Part as if it were—
(a)an amount of non-trading deficit from the company’s loan relationships for the first later period, and
(b)an amount which falls to be carried forward and set against non-trading profits of later accounting periods under section 457(1).
(5)Accordingly, section 457 and this section apply as if the first later period were the deficit 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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