- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
52(1)Section 321 (supplement in respect of a post-commencement period) is amended as follows.
(2)In subsection (2) (treatment of supplement as loss etc)—
(a)in the words before paragraph (a) after “period” insert “beginning before 1 April 2017”, and
(b)in paragraph (b) after “forward of” insert “pre-1 April 2017”.
(3)After subsection (2) insert—
“(2A)Any post-commencement supplement allowed on a claim in respect of a post-commencement period beginning on or after 1 April 2017 is to be treated for the purposes of the Corporation Tax Acts (other than the post-commencement supplement provisions or Part 4 of Schedule 19B to ICTA) as if it were a loss—
(a)which is incurred in carrying on the ring fence trade in that period, and
(b)which falls in whole to be used under section 45B (carry forward of post-1 April 2017 trade loss against subsequent trade profits) to reduce trading income from the ring fence trade in succeeding accounting periods.”
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