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Finance (No. 2) Act 2017

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

Repayments in currencies other than the quasi-loan currency

16(1)This paragraph applies in relation to the quasi-loan if—

(a)payments in money are made by way of repayment of the initial debt amount, and

(b)some or all of the payments are made in a currency other than the quasi-loan currency.

(2)But this paragraph does not apply if paragraph 18 applies in relation to the quasi-loan.

(3)For the purposes of calculating the repayment amount in relation to the quasi-loan, the amount of each of the payments referred to in sub-paragraph (1)(b) is an amount equal to its value in the quasi-loan currency on the date it is made.

Yn ôl i’r brig

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