- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4(1)In section 290A (restriction of relief)—
(a)for subsection (1) there is substituted—
“(1)Where—
(a)a company raises any amount through the issue of eligible shares, and
(b)the aggregate of that amount and of all other amounts (if any) so raised within the period mentioned in subsection (2) below exceeds £1 million,
the relief shall not be given in respect of the excess”,
(b)in subsection (4), for “£750,000” there is substituted “£1 million”,
(c)subsection (10) and the definition of “prospectus” in subsection (11) are omitted, and
(d)after subsection (11) there is added—
“(12)Section 312(1A)(b) applies to determine the relevant period for the purposes of this section.”
(2)References in that section to amounts raised through the issue of eligible shares include amounts raised through the issue before 1st January 1994 of shares which were eligible shares under the old scheme; and the “old scheme” has the same meaning as in paragraph 3 above.
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