- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)If this section applies, the transfer of qualifying assets in the course of the merger is tax-neutral for the purposes of this Part.
(2)For the purposes of this section an asset is a qualifying asset if—
(a)it is a chargeable intangible asset in relation to the transferor immediately before the transfer, and
(b)it is a chargeable intangible asset in relation to the transferee immediately after the transfer.
(3)This section does not apply if section 818 (company reconstruction involving transfer of business) applies to any qualifying assets transferred in the course of the merger.
(4)This section does not apply if—
(a)one or more of the merging companies is a transparent entity, and
(b)the assets and liabilities of a transparent entity are transferred to another company in the course of the merger.
(5)This section applies only if the merger meets the genuine commercial transaction requirement (see section 831).
(6)For the meaning of expressions used in this section, see section 823.
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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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