Chwilio Deddfwriaeth

Chwiliad Uwch

Capital Allowances Act 2001

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

Introduction

292Meaning of “qualifying expenditure”

In this Part “qualifying expenditure” means expenditure which is qualifying expenditure under—

section 294capital expenditure on construction of a building
section 295purchase of unused building where developer not involved
section 296purchase of building which has been sold unused by developer
section 301qualifying expenditure on sale within 2 years of first use where all of expenditure is qualifying enterprise zone expenditure
section 303qualifying expenditure on sale within 2 years of first use where part of expenditure is qualifying enterprise zone expenditure.
293Meaning of references to carrying on a trade as a developer

For the purposes of this Chapter—

(a)a developer is a person who carries on a trade which consists in whole or in part in the construction of buildings with a view to their sale, and

(b)an interest in a building is sold by the developer in the course of the development trade if the developer sells it in the course of the trade or (as the case may be) that part of the trade that consists in the construction of buildings with a view to their sale.

Yn ôl i’r brig

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Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

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Dangos Nodiadau Eglurhaol ar gyfer Adrannau: Yn arddangos rhannau perthnasol o’r nodiadau esboniadol wedi eu cydblethu â chynnwys y ddeddfwriaeth.

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