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Finance Act 2019

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

29Debtor relationships of company where money lent to connected companies

Schedule 12 makes provision for preventing a mismatch for corporation tax purposes in a case where—

(a)a company has a debtor relationship which is dealt with in its accounts on the basis of fair value accounting, and

(b)the money it receives under that relationship is wholly or mainly used to lend money to companies that are connected with it (and, accordingly, those creditor relationships are required to be dealt with for corporation tax purposes on an amortised cost basis of accounting).

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