- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
10(1)Section 45 (carry forward of trade loss against subsequent trade profits) is amended as follows.
(2)In the heading, after “of” insert “pre-1 April 2017”.
(3)In subsection (1) after “accounting period” insert “beginning before 1 April 2017”.
(4)In subsection (4)(b) for “cannot be” substitute “is not”.
(5)After subsection (4) insert—
“(4A)But the company may make a claim that the profits of the trade of an accounting period specified in the claim are not to be reduced by the unrelieved loss, or are not to be reduced by the unrelieved loss by more than an amount specified in the claim.
(4B)A claim under subsection (4A) may specify an accounting period only if it begins on or after 1 April 2017.
(4C)A claim under subsection (4A) is effective if, and only if, it is made—
(a)within the period of two years after the end of the accounting period specified in the claim, or
(b)within such further period as an officer of Revenue and Customs may allow.”
(6)In subsection (5) for “section” (in the second place it occurs) substitute “, sections 45B, 45F and”.
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