- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
619(1)Amend section 290 (meaning of “unused amount” and “unreduced amount”) as follows.
(2)In subsection (2) for the words from “formula” to the end substitute “formula in—
(a)section 277, 279, 280, 281 or 282 above, or
(b)section 217, 219, 220, 221 or 222 of CTA 2009 (corporation tax provisions corresponding to those listed in paragraph (a)).”
(3)For subsection (3) substitute—
“(3)Subsection (4) applies—
(a)to a taxed receipt under section 277 (lease premiums) as a result of section 278 (amount treated as lease premium where work required), and
(b)to a taxed receipt under section 217 of CTA 2009 (lease premiums) as a result of section 218 of that Act (amount treated as lease premium where work required).”
(4)In subsection (5)—
(a)in paragraph (a) after “288” insert “above or section 228 of CTA 2009 (the additional calculation rule)”,
(b)in paragraph (b) after “61” insert “above or section 63 of CTA 2009”, and
(c)in paragraph (c) after “292” insert “below or section 232 of CTA 2009”.
(5)In subsection (6)—
(a)after “288” insert “above or section 228 of CTA 2009”, and
(b)for “that section” substitute “the section concerned”.
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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