| | The amount for the actual |
| | | |
| | | | | |
| | adjusted non-trading profits |
| according to the respective |
| | |
| | | lengths of the two notional |
| | 5 |
| | relationships (see section |
| | | |
| | | | | |
| | The amount for the actual |
| | | |
| | | | | |
| | adjusted non-trading deficit from |
| according to the respective |
| | 10 |
| | the company’s loan relationships |
| lengths of the two notional |
| | |
| | | | | |
| | The amount of any non-trading |
| (1) If condition A in section |
| | |
| | debit that falls to be brought into |
| 705G(4) is met, apportion the |
| | |
| | account for the actual accounting |
| amount in column 1 by reference |
| | 15 |
| | period for the purposes of Part 5 |
| to the time of accrual of the |
| | |
| | of CTA 2009 (loan relationships) |
| amount to which the debit |
| | |
| | | | | |
| | relationship of the company. |
| | | |
| | | (2) If condition B in section |
| | 20 |
| | | 705G(5) is met, apportion the |
| | |
| | | amount in column 1 to the first |
| | |
| | | notional accounting period. |
| | |
| | The amount of any non-trading |
| Apportion the whole of the |
| | |
| | deficit carried forward to the |
| amount in column 1 to the first |
| | 25 |
| | actual accounting period under |
| notional accounting period. |
| | |
| | section 457(1) of CTA 2009 (basic |
| | | |
| | rule for deficits: carry forward to |
| | | |
| | accounting periods after deficit |
| | | |
| | | | | 30 |
| | The amount of any non-trading |
| Apportion to each notional |
| | |
| | credits or debits in respect of |
| accounting period the credits or |
| | |
| | intangible fixed assets that fall to |
| debits that would fall to be |
| | |
| | be brought into account for the |
| brought into account in that |
| | |
| | actual accounting period under |
| period if it were a period of |
| | 35 |
| | section 751 of CTA 2009 (non- |
| account for which accounts were |
| | |
| | trading gains and losses), but |
| drawn up in accordance with |
| | |
| | excluding any amount within |
| generally accepted accounting |
| | |
| | | | | |
| | The amount of any non-trading |
| Apportion the whole of the |
| | 40 |
| | loss on intangible fixed assets |
| amount in column 1 to the first |
| | |
| | carried forward to the actual |
| notional accounting period. |
| | |
| | accounting period under section |
| | | |
| | 753(3) of CTA 2009 and treated |
| | | |
| | under that section as if it were a |
| | | 45 |
| | non-trading debit of that period. |
| | | |