- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
9(1)Section 70O (the lease payments test) is amended as follows.
(2)In subsection (4), for paragraph (b) substitute—
“(b)if a rate cannot be determined in accordance with paragraph (a), the interest rate implicit in the lease is taken to be 1% above LIBOR.”
(3)After that subsection insert—
“(5)For this purpose—
(a)LIBOR means the London interbank offered rate at the relevant time for deposits for a term of 12 months in the applicable currency,
(b)the relevant time is the inception of the lease, and
(c)the applicable currency is the currency in which payments under the lease are payable.”
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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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