- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
121(1)In relation to expenditure incurred before 27 September 2003, section 1124 applies, for the purposes of Chapters 2 and 7 of Part 13, with the modification in sub-paragraph (3).
(2)In relation to expenditure incurred before 9 April 2003, section 1124 applies, for the purposes of Chapters 3 to 5 of Part 13, with the modification in sub-paragraph (3).
(3)For subsections (3) and (4) substitute—
“(3)In the case of a director (“D”) or employee (“E”) partly engaged directly and actively in relevant research and development the following rules apply—
(a)if the time D or E spends so engaged is less than 20% of D’s or E’s total working time, none of the staffing costs relating to D or E is treated as attributable to relevant research and development,
(b)if the time D or E spends so engaged is more than 80% of D’s or E’s total working time, the whole of the staffing costs relating to D or E is treated as attributable to relevant research and development,
(c)in any other case, an appropriate proportion of the staffing costs relating to D or E is treated as attributable to relevant research and development.”
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