- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In this Part—
“allowable expenses” means expenses of a kind in respect of which a deduction would be allowed for corporation tax purposes;
“the avoided PE” has the same meaning as in section 86;
“company” has the same meaning as in the Corporation Tax Acts (see section 1121 of CTA 2010);
“connected” is to be read in accordance with sections 1122 and 1123 of CTA 2010;
“designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for Her Majesty’s Revenue and Customs for the purposes of diverted profits tax;
“HMRC” means Her Majesty’s Revenue and Customs;
“non-UK resident” has the same meaning as in the Corporation Tax Acts (see section 1119 of CTA 2010);
“non-UK tax” has the meaning given by section 187 of CTA 2010;
“the notional PE profits” has the meaning given by section 88(5);
“partnership” includes—
a limited liability partnership to which section 1273 of CTA 2009 applies, and
an entity established under the law of a territory outside the United Kingdom of a similar character to a partnership,
and “member” of a partnership is to be read accordingly;
“permanent establishment”, in relation to a company, has the meaning given by Chapter 2 of Part 24 of CTA 2010 (and accordingly section 1141(1) of that Act has effect, for the purposes of this Part, as if the reference to the Corporation Tax Acts included a reference to this Part);
“small or medium-sized enterprise” means a small enterprise, or a medium-sized enterprise, within the meaning of section 172 of TIOPA 2010;
“the review period” has the meaning given by section 101;
“the tax reduction” has the meaning given by section 107(4);
“UK resident” has the same meaning as in the Corporation Tax Acts (see section 1119 of CTA 2010);
“UKPE” has the same meaning as in section 81.
(2)For the purposes of this Part a tax may correspond to corporation tax even though—
(a)it is chargeable under the law of a province, state or other part of a country, or
(b)it is levied by or on behalf of a municipality or other local body.
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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