- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In this Chapter “equipment lease” means—
(a)an agreement entered into in the circumstances given in subsection (2), or
(b)a lease entered into under or as a result of such an agreement.
(2)The circumstances are that—
(a)a person incurs capital expenditure on the provision of plant or machinery for leasing,
(b)an agreement is entered into for the lease, directly or indirectly from that person, of the plant or machinery to another person,
(c)the plant or machinery becomes a fixture, and
(d)the agreement is not an agreement for the plant or machinery to be leased as part of the relevant land.
(3)In this Chapter—
“equipment lessor” means the person from whom (directly or indirectly) the equipment lease provides for the plant or machinery to be leased, and
“equipment lessee” means the person to whom the equipment lease provides for the plant or machinery to be leased.
(4)Except in the context of leasing plant or machinery, any reference in this Chapter to a lease is to—
(a)any leasehold estate in or, in Scotland, lease of, the land (whether in the nature of a head-lease, sub-lease or under-lease), or
(b)any agreement to acquire such an estate or, in Scotland, lease;
and, in relation to such an agreement, “grant” is to be read accordingly.
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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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Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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