- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
18In section 2 of CTA 2009 (charge to corporation tax), after subsection (2) insert—
“(2A)But in subsection (2) “chargeable gains” does not include gains chargeable to capital gains tax under section 2B of TCGA 1992 (companies etc chargeable to capital gains tax on ATED-related gains on relevant high value disposals).”
19(1)Section 32 of CTA 2010 (meaning of “augmented profits”) is amended as follows.
(2)In subsection (1), in paragraph (a) after “company’s” insert “adjusted”.
(3)After that subsection insert—
“(1A)A company’s “adjusted taxable total profits” of a period are what would have been the company’s taxable total profits of the period in the absence of sections 1(2A), 2B and 8(4A) of TCGA 1992 and section 2(2A) of CTA 2009 (certain gains on relevant high value disposals by companies etc chargeable to capital gains tax not corporation tax).”
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