- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)For the purposes of section 473(2), all the interests, rights and powers of any company connected with another company are attributed to the other company before determining any question—
(a)whether two persons taken together have control of a company at any time, or
(b)whether a person has at any time interests, rights and powers representing at least 40% of the holdings, rights and powers in respect of a company.
(2)If section 1259 (calculation of firm’s profits and losses) applies, any property, rights or powers held or exercisable for the purposes of the firm are treated for the purposes of section 473, as respects any time in an accounting period of the firm, on the basis of the assumptions in subsection (3).
(3)The assumptions are that—
(a)the property, rights or powers had been apportioned between, and were held or exercisable by, the partners in the firm severally, and
(b)the apportionment was in the same shares as those in which the profit or loss of the accounting period would be apportioned between the partners under the firm’s profit-sharing arrangements.
(4)Subsection (5) applies if—
(a)a trade or business is carried on by a firm, and
(b)the firm stands in the position of a creditor or debtor as respects a money debt.
(5)The questions in subsection (6) are to be determined as if each of the partners in the firm separately, instead of the firm, stood in the position of a creditor or, as the case may be, a debtor as respects the money debt to the extent of that partner’s appropriate share (see subsection (8)).
(6)The questions are—
(a)whether a company has a major interest in another company for an accounting period in the case of a loan relationship, or
(b)how far any amount is treated under this Part in any particular way as a result of a company having or, as the case may be, not having such a major interest.
(7)The references to partners in subsections (3) and (5) do not include a reference to the general partner of a limited partnership which is a collective investment scheme.
(8)For the purposes of subsection (5), a partner’s “appropriate share” is the same share as the partner’s share under the firm’s profit-sharing arrangements of any profit or loss calculated in accordance with section 1259 for the accounting period in question.
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