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Corporation Tax Act 2009

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

569Restriction on debits on old contracts: non-fair value accounting cases
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(1)This section applies where—

(a)the relevant company brings into account credits and debits in respect of the old contract otherwise than on the basis of fair value accounting, and

(b)the carrying value of the old contract, as recognised for accounting purposes immediately before the beginning of the first accounting period, exceeds its fair value at that time.

(2)No amount is to be brought into account as a debit in relation to the old contract by the relevant company as a result of section 562 except so far as the total of—

(a)the amount of the debit, and

(b)the amount of any other debits which have previously arisen in relation to the contract as a result of that section,

is greater than the excess mentioned in subsection (1)(b).

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