- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
87(1)In paragraph 5(4)—
(a)for “section 11 of the Capital Allowances Act 1990 (long leases)” substitute “section 290 of the Capital Allowances Act 2001 (election to treat grant of lease exceeding 50 years as sale)”,
(b)for “long lease within the meaning” substitute “lease which satisfies the condition in subsection (1)(c)”,
(c)in paragraph (a), for “section 8” substitute “Chapter 8 of Part 3”,
(d)in paragraph (b), for “section 11(6)(a)” substitute “section 291(1)”,
(e)for “sections 157 and 158” substitute “sections 567 to 570”, and
(f)for “section 11” substitute “section 290”.
(2)In paragraph 5(5)—
(a)for “paragraphs (a) and (b) of subsection (1) of section 55 of the Capital Allowances Act 1990 (expenditure incurred by incoming lessee: transfer of allowances)” substitute “section 183(1)(a) and (b) of the Capital Allowances Act (incoming lessee where lessor entitled to allowances)”,
(b)in paragraph (a) for “Part II of that Act” substitute “Part 2 of that Act”,
(c)after that paragraph insert “and”, and
(d)omit paragraph (c) and the word “and” before it.
(3)In paragraph 6(1), for “section 11 of the Capital Allowances Act 1990” substitute “section 290 of the Capital Allowances Act 2001”.
(4)In paragraph 6(4), for “section 55 of the Capital Allowances Act 1990” substitute “section 183 of the Capital Allowances Act 2001”.
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