- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
32(1)This paragraph applies if, as a result of a qualifying change in a company’s interest in a business on any day,—
(a)the company (“the partner company”) is treated as receiving an amount of income under paragraph 23 on that day,
(b)any other company is treated as incurring an expense under that paragraph on that day,
(c)the other company’s percentage share in the profits or loss of the business increases at any time on that day, and
(d)the increase at that time (or any part of the increase at that time) is wholly attributable to the change in the partner company’s interest in the business.
(2)The amount of the expense of the other company is limited to the appropriate percentage of the amount of the income.
(3)The appropriate percentage is the percentage of the other company’s percentage share in the profits or loss of the business immediately after the change that is wholly attributable to the change.
(4)For the purposes of this paragraph any reference to an increase in the other company’s percentage share in any profits or loss of the business includes an increase from a nil share (whether as a result of its becoming a partner or otherwise).
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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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