- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
5(1)Paragraph 17 (meaning of “PM” in paragraph 16) is amended as follows.
(2)In sub-paragraph (1)—
(a)after “paragraph” insert “and paragraph 17A”, and
(b)for paragraph (a) substitute—
“(a)on the provision of which the company has not incurred qualifying expenditure for the purposes of Part 2 of CAA 2001,
(aa)of which the company is the lessor under a long funding lease, or”.
(3)For sub-paragraph (2) substitute—
“(2)For the purposes of paragraph 16 “PM” is the aggregate of the amounts in sub-paragraph (2A), but subject to paragraph 17A.
(2A)The amounts are—
(a)the amounts (if any) which would be shown in respect of plant or machinery in the appropriate balance sheet of the relevant company drawn up as at the start of the relevant day, and
(b)the amounts (if any) which would be shown in the appropriate balance sheet of the relevant company drawn up as at the end of the relevant day in respect of relevant transferred plant or machinery.
(2B)For the purposes of sub-paragraph (2A)(b) plant or machinery is “relevant transferred plant or machinery” if an amount in respect of it would be shown in the appropriate balance sheet of an associated company drawn up as at the start of the relevant day.”
(4)In sub-paragraph (3), for “this purpose” substitute “the purposes of this paragraph”.
(5)In sub-paragraph (7)(a), omit “as at the start of the relevant day”.
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