- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)For the purposes of this Part “film production company” is to be read in accordance with this section.
(2)There cannot be more than one film production company in relation to a film.
(3)A company that (otherwise than in partnership)—
(a)is responsible—
(i)for pre-production, principal photography and post-production of the film, and
(ii)for delivery of the completed film,
(b)is actively engaged in production planning and decision-making during pre-production, principal photography and post-production, and
(c)directly negotiates, contracts and pays for rights, goods and services in relation to the film,
is the film production company in relation to the film.
(4)In relation to a qualifying co-production, a company that (otherwise than in partnership)—
(a)is a co-producer, and
(b)makes an effective creative, technical and artistic contribution to the film,
is the film production company in relation to the film.
(5)If there is more than one company meeting the description in subsection (3) or (4), the company that is most directly engaged in the activities referred to in that subsection is the film production company in relation to the film.
(6)If there is no company meeting the description in subsection (3) or (4), there is no film production company in relation to the film.
(7)A company may elect to be regarded as a company which does not meet the description in subsection (3) or (4).
(8)The election—
(a)must be made by the company by being included in its company tax return for an accounting period (and may be included in the return originally made or by amendment), and
(b)may be withdrawn by the company only by amending its company tax return for that accounting period.
(9)The election has effect in relation to films which commence principal photography in that or any subsequent accounting period.
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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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys