- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
6After section 252A of ITA 2007 insert—
(1)This section has effect for the purposes of section 175A(2)(a)(ii) (alternative initial investing period in case of knowledge-intensive company).
(2)Where—
(a)the annual turnover of the issuing company in relation to an accounting period (see subsection (3)) is £200,000 or more, and
(b)the annual turnover for the company in relation to each previous accounting period is less than £200,000,
the company is treated as reaching an annual turnover of £200,000 or more by reference to the specified date (see subsection (4)).
(3)The annual turnover in relation to an accounting period is—
(a)the turnover for that accounting period (if the accounting period is for 12 months), or
(b)the turnover for the period of 12 months ending when that accounting period ends (if not).
(4)The specified date is—
(a)in the case of an accounting period of 12 months or less, the last day of that accounting period;
(b)in the case of an accounting period of more than 12 months, the last day of the period of 12 months beginning when that accounting period begins.
(5)The turnover of the issuing company for a period (“the period”) is treated for the purposes of this section as including the relevant turnover of any company that is a member of the same group as the issuing company during the whole or any part of the period (a “group company”).
(6)The relevant turnover of a group company is—
(a)its turnover for the period, if the group company is a member of the same group as the issuing company for the whole of the period;
(b)if the group company is a member of the same group as the issuing company for part of the period, its turnover for that part of the period.
(7)Any necessary apportionments of turnover are to be made, on a time basis according to the respective lengths of the periods in question, for the purposes of subsections (3)(b) and (6).
(8)In this section “turnover” has the meaning given by section 474(1) of the Companies Act 2006 and is to be determined by reference to—
(a)the accounts of the company, and
(b)amounts recognised for accounting purposes.”
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