- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)A company is only entitled to qualifying R&D relief in respect of expenditure attributable to a research and development project if, or so far as, the condition in subsection (2) is met at that time.
(2)The condition is that the total R&D aid in respect of expenditure by the company attributable to the project would not exceed 7.5 million euros.
(3)In subsection (2) “total R&D aid” means the total R&D aid calculated—
(a)in accordance with section 1114, and
(b)as if a claim or election had been made for the R&D relief mentioned in subsection (1).
(4)In this Chapter “qualifying R&D relief” means any relief or R&D tax credit under—
(a)Chapter 2 (relief for SMEs: cost of R&D incurred by SME), or
(b)Chapter 7 (relief for SMEs and large companies: expenditure on vaccine research etc).
(5)The Treasury may by regulations—
(a)increase the amount specified in subsection (2), and
(b)amend this Chapter (apart from this section).
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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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