- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
14After section 57A insert—
(1)This section applies if a person carrying on a trade in a period pays any interest on a loan during the period and—
(a)a deduction for the interest would not otherwise be allowable in calculating the profits of the trade because of section 51A, or
(b)in the absence of section 51A, a deduction for the interest would not otherwise be allowable in calculating the profits of the trade because (and only because) it was not an expense incurred wholly and exclusively for the purposes of the trade.
(2)In calculating the profits of the trade on the cash basis, a deduction is allowed for the interest.
(3)But the maximum amount that may be deducted by virtue of this section or section 58 (incidental costs of obtaining finance) in calculating the profits of a trade for any period is £500.
(4)The Treasury may by order amend the figure for the time being specified in subsection (3).
(5)A statutory instrument containing an order under this section that amends that figure so as to substitute a lower figure may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.”
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