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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
170(1)Amend section 500 (deduction of PRT in computing income for corporation tax purposes) as follows.
(2)For subsection (3)(b) substitute—
“(b)if that chargeable period ends after the accounting period of the company in or at the end of which the company—
(i)ceases to carry on the trade giving rise to the income referred to above, or
(ii)ceases to be within the charge to corporation tax in respect of that trade,
that accounting period.”
(3)In subsection (6)(d) for the words from “means” to the end substitute “means—
(i)the accounting period in or at the end of which ends the operative chargeable period, or
(ii)if the company ceases to carry on its ring fence trade (or to be within the charge to corporation tax in respect of that trade) before the end of the operative chargeable period, the last accounting period of that trade (or, as the case requires, the accounting period during or at the end of which the company ceased to be within the charge to corporation tax in respect of that trade).”
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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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