- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies to expenditure on research and development contracted out to a company if conditions A, B and C are met.
(2)Condition A is that the expenditure is incurred in making payments to—
(a)a qualifying body,
(b)an individual, or
(c)a firm, each member of which is an individual,
in respect of research and development contracted out by the company to the body, individual or firm.
(3)Condition B is that the research and development is undertaken by the body, individual or firm itself.
(4)Condition C is that the expenditure is attributable to relevant research and development in relation to the company.
(5)See sections 1124, 1126 and 1132 for provision about when particular kinds of expenditure are attributable to relevant research and development.
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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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