- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section—
(a)applies for the purposes of section 882 (application of this Part to assets created or acquired on or after 1 April 2002), and
(b)applies to all intangible assets except those to which the provisions specified in subsection (2) apply.
(2)The provisions referred to in subsection (1)(b) are—
(a)section 884 (internally-generated goodwill: time of creation),
(b)section 885 (certain other internally-generated assets: time of creation), and
(c)section 886 (assets representing production expenditure on films: time of creation).
(3)An intangible asset to which this section applies is treated as created or acquired on or after 1 April 2002 so far as expenditure on its creation or acquisition is incurred on or after that date.
(4)As to whether expenditure on the creation or acquisition of the asset is incurred on or after 1 April 2002, see sections 887 to 889.
(5)If only part of the expenditure on the creation or acquisition of the asset is incurred on or after 1 April 2002—
(a)this Part applies as if there were a separate asset representing the expenditure so incurred, and
(b)the alternative enactments apply as if there were a separate asset representing the expenditure not so incurred.
(6)In subsection (5) “the alternative enactments” means the enactments that apply where this Part does not apply.
(7)Any apportionment necessary for the purposes of subsection (5) must be made on a just and reasonable basis.
For the purposes of section 882 (application of this Part to assets created or acquired on or after 1 April 2002) internally-generated goodwill is treated as created before (and not on or after) 1 April 2002 if the business in question was carried on at any time before 1 April 2002 by the company or a related party.
(1)This section—
(a)applies for the purposes of section 882 (application of this Part to assets created or acquired on or after 1 April 2002), and
(b)applies to an internally-generated asset representing non-qualifying expenditure.
(2)In this section “non-qualifying expenditure” means expenditure that under the law as it was before 1 April 2002 is not qualifying expenditure for the purposes of any allowance under CAA 2001.
(3)If only part of the expenditure on the creation or acquisition of the asset is non-qualifying expenditure, this Part applies as if there were separate assets representing the non-qualifying expenditure and the other expenditure.
(4)If this Part does not apply to the asset representing the non-qualifying expenditure, the alternative enactments also apply as if there were a separate asset representing that expenditure.
(5)In subsection (4) “the alternative enactments” means the enactments that apply where this Part does not apply.
(6)Any apportionment necessary for the purposes of subsection (3) or (4) must be made on a just and reasonable basis.
(7)An asset to which this section applies is treated for the purposes of section 882 as created before (and not on or after) 1 April 2002 if the asset in question was held at any time before that date by the company or a related party.
(1)In determining for the purposes of this Part whether an asset representing production expenditure on a film was created before 1 April 2002 or on or after that date, the asset is treated as created when the film is completed.
(2)In this section—
(a)“completed” has the same meaning as in Part 15 (see section 1181(5)),
(b)“film” has the same meaning as in that Part (see section 1181), and
(c)“production expenditure” has the same meaning as in that Part (see section 1184).
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