- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
16(1)This paragraph applies where, on or after the relevant date—
(a)there is a sale of a pre-commencement integral feature,
(b)the buyer and seller are companies which are members of the same group, and
(c)the buyer’s expenditure on the integral feature would (apart from this paragraph) be special rate expenditure.
(2)An integral feature is a pre-commencement integral feature if qualifying expenditure on it—
(a)was incurred by the seller before the relevant date and allocated to the seller’s main pool, or
(b)was incurred by the seller on or after that date and allocated to the seller’s main pool because of a previous election under this paragraph.
(3)The buyer and seller may jointly elect for paragraph 17 to apply.
(4)The election must be made by notice to an officer of Revenue and Customs within 2 years after the date on which the sale takes place.
(5)All such assessments and adjustments of assessments are to be made as are necessary to give effect to the election.
(6)Whether the buyer and seller are members of the same group is to be determined in accordance with section 170(3) to (6) of TCGA 1992.
(7)The “relevant date” has the same meaning as in paragraph 14.
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