Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2019

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

10(1)Sections 860 to 862 of CTA 2009 (postponement of gain on deemed realisation under section 859) are repealed.

(2)The following amendments have effect in consequence of that repeal.

(3)In section 859 of CTA 2009 (asset ceasing to be chargeable intangible asset: deemed realisation at market value) omit subsection (3).

(4)In Schedule 3ZB to TMA 1970 (CT exit charge payment plans)—

(a)in paragraph 2(3) (meaning of “exit charge provisions” in Part 1)—

(i)at the end of paragraph (e) insert “and”, and

(ii)omit paragraph (g) and the “and” immediately before it, and

(b)in paragraph 3 (interpretation: exit charge assets and liabilities) in subparagraph (2)(c)(i) omit “or (g)”.

(5)The amendments made by this paragraph have effect in relation to a company in a case where section 859 of CTA 2009 applies to the company by reason of its ceasing to be resident in the United Kingdom on or after 1 January 2020.

Yn ôl i’r brig

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