- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4(1)In section 531 (conditions as to balance of business)—
(a)in subsection (4)—
(i)in the words before paragraph (a) omit “In the case of a company,”;
(ii)in the words before paragraph (a), for “(1) and (3)” substitute “(1) to (3)”;
(iii)omit the “and” at the end of paragraph (b);
(iv)at the end of paragraph (c) insert “, and
(d)profits of residual business of the company or, as the case may be, group resulting from compliance with planning obligations entered into in accordance with section 106 of the Town and Country Planning Act 1990 in the course of the property rental business of the company or group.”;
(b)after subsection (7) insert—
“(7A)References in subsections (5) to (7) to assets are to assets excluding—
(a)assets held solely in connection with the items mentioned in subsection (4)(b) and (c), and
(b)assets of residual business of members of the group or of the company held solely as a result of compliance with planning obligations entered into as mentioned in subsection (4)(d).”
(2)In consequence of the amendments made by sub-paragraph (1), in the Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006 (S.I. 2006/2865), omit regulation 7.
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