- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
14(1)Part 12 of CTA 2010 (real estate investment trusts) is amended as follows.
(2)In section 534 (tax treatment of profits), omit subsection (3).
(3)In section 535 (tax treatment of gains), omit subsection (6).
(4)In section 543 (profit: financing-cost ratio), omit subsection (5).
(5)In section 551 (tax consequences of distribution to holder of excessive rights), omit subsection (6).
(6)In section 552 (“the section 552 amount”), in subsection (2), for “rate of corporation tax mentioned in section 534(3) (rate determined without reference to sections 18 to 23)” substitute “main rate of corporation tax”.
(7)In section 564 (breach of condition as to distribution of profits), omit subsection (4).
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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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