- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
5(1)Section 753 of CTA 2009 (treatment of non-trading loss) is amended as follows.
(2)In subsection (3) (carry forward of non-trading loss)—
(a)in the words before paragraph (a), after “not” insert “, in any period (“the reference period”)”;
(b)in the words after paragraph (b) for “debit of” substitute “loss on intangible fixed assets for”.
(3)After subsection (3) insert—
“(4)But subsection (3) does not apply if the company ceased to be a company with investment business in the reference period.
(5)In the application of subsection (3) to an amount of a loss previously carried forward under that subsection, the reference in paragraph (b) to group relief under Part 5 of CTA 2010 is to be read as a reference to group relief for carried-forward losses under Part 5A of that Act.
(6)In this section “company with investment business” has the same meaning as in Part 16 (see section 1218B).”
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