- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The Treasury may make regulations about the application of this Part to a company if a requirement in section 106(5) or (6), 107 or 108 is not satisfied (whether generally or in respect of an accounting period).
(2)A company which gave a notice under section 109 shall notify the Commissioners for Her Majesty’s Revenue and Customs as soon as reasonably practicable if a requirement in section 106(5) or (6), 107 or 108 ceases to be satisfied in relation to the company.
(3)The regulations may, in particular—
(a)provide for this Part to cease to apply to a company at a time specified by or determined in accordance with the regulations (which may be before the breach of a requirement);
(b)provide for this Part to continue to apply to a company with specified modifications;
(c)provide for sums to be charged to tax, or otherwise treated, in accordance with the regulations;
(d)make provision by reference to the extent of a failure to satisfy a requirement;
(e)make provision by reference to the number of requirements not satisfied;
(f)limit the number of occasions on which a provision of the regulations may be relied upon by a company in respect of a specified period;
(g)include other provision for preventing tax avoidance;
(h)confer a discretion on the Commissioners.
(4)This section is subject to section 129.
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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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