- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)If a company has a manufactured interest relationship under which manufactured interest is payable by it, Part 5 applies to the company and the manufactured interest as it would if the manufactured interest were interest payable on a loan to the company (and so were interest under a loan relationship to which the company is a party).
(2)If a company has a manufactured interest relationship under which manufactured interest is payable to it, Part 5 applies to the company and the manufactured interest as it would if—
(a)the manufactured interest were interest payable on a loan by the company (and so were interest under a loan relationship to which the company is a party), and
(b)the manufactured interest relationship were the loan relationship under which the real interest is payable.
(3)Accordingly, subject to subsection (2)(b), references in the Corporation Tax Acts to a loan relationship include a reference to a manufactured interest relationship.
(4)Subsection (5) applies if a company—
(a)has a manufactured interest relationship, but
(b)enters into a related transaction in respect of the right to receive manufactured interest as a result of which the manufactured interest is not payable to the company.
(5)Even though the manufactured interest is not payable to the company, for the purpose of bringing credits into account in respect of that or any other related transaction because of the application of subsection (2), the company is still treated as having a manufactured interest relationship.
(6)This section is subject to Chapter 10 (repos).
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