- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
20(1)Section 269CC (restriction on deductions for pre-1 April 2015 management expenses etc) is amended as follows.
(2)In subsection (3) for the words from “does not apply” to the end substitute “is subject to subsection (8)”.
(3)In subsection (7)—
(a)in the second sentence of step 1, for “269CD” substitute “269ZD(5)”,
(b)in step 2 for the words from “which are” to the end substitute “under—
(a)section 45 (carry forward of pre-1 April 2017 trade loss against subsequent trade profits),
(b)section 45B (carry forward of post-1 April 2017 trade loss against subsequent trade profits), or
(c)section 457 of CTA 2009 (carry forward of pre-1 April 2017 non-trading deficits from loan relationships).”
(4)After subsection (7) insert—
“(8)Subsection (2) does not apply in relation to a banking company for an accounting period where, in determining the company’s relevant profits for the period, the amount given by step 1 in section 269ZF(3) is not greater than nil.”
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