Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

Status:

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

751Non-trading gains and losses
This adran has no associated Nodiadau Esboniadol

(1)If there are non-trading credits or debits in an accounting period in respect of intangible fixed assets, the company’s non-trading gain or loss on such assets in the period must be calculated.

(2)There is a non-trading gain on intangible fixed assets in an accounting period if subsection (3) or (4) applies.

(3)If in the accounting period—

(a)there are non-trading credits, but

(b)there are no non-trading debits,

there is a non-trading gain on intangible fixed assets equal to the sum of the credits.

(4)If in the accounting period—

(a)there are both non-trading credits and non-trading debits, and

(b)the total non-trading credits exceed the total non-trading debits,

there is a non-trading gain on intangible fixed assets equal to the excess.

(5)There is a non-trading loss on intangible fixed assets in an accounting period if subsection (6) or (7) applies.

(6)If in the accounting period—

(a)there are non-trading debits, but

(b)there are no non-trading credits,

there is a non-trading loss on intangible fixed assets equal to the sum of the debits.

(7)If in the accounting period—

(a)there are both non-trading credits and non-trading debits, and

(b)the total non-trading debits exceed the total non-trading credits,

there is a non-trading loss on intangible fixed assets equal to the excess.

(8)For the treatment of non-trading gains and losses see—

(a)section 752 (charge to tax on non-trading gains on intangible fixed assets), and

(b)section 753 (treatment of non-trading losses).

Yn ôl i’r brig

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