- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)An accounting period of a company comes to an end on the first occurrence of any of the following—
(a)the ending of 12 months from the beginning of the accounting period,
(b)an accounting date of the company,
(c)if there is a period for which the company does not make up accounts, the end of that period,
(d)the company starting or ceasing to trade,
(e)if the company carries on only one trade, coming, or ceasing to be, within the charge to corporation tax in respect of that trade,
(f)if the company carries on more than one trade, coming, or ceasing to be, within the charge to corporation tax in respect of all the trades it carries on,
(g)the company becoming, or ceasing to be, UK resident,
(h)the company ceasing to be within the charge to corporation tax,
(i)the company entering administration, and
(j)the company ceasing to be in administration.
(2)If subsection (1)(i) applies, the accounting period is treated as having ended immediately before the day on which the company enters administration.
(3)For the purposes of this section a company enters administration—
(a)when it enters administration under Schedule B1 to the Insolvency Act 1986 (c. 45), or
(b)when it is subject to a corresponding procedure, other than one under that Act.
(4)For the purposes of this section a company ceases to be in administration—
(a)when it ceases to be in administration under Schedule B1 to the Insolvency Act 1986, or
(b)when a corresponding event occurs, other than under that Act.
(5)This section does not apply if section 12 (companies being wound up) applies.
(6)This section is subject to any provision of the Corporation Tax Acts which provides for an accounting period of a company to which this section applies to end at a different time.
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys