- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)For the first period of account during which the separate film trade is carried on, the amount of the additional deduction is given by—
E × R
where—
E is—
so much of the qualifying expenditure as is UK expenditure, or
if less, 80% of the total amount of qualifying expenditure, and
R is the rate of enhancement (see subsection (3)).
(2)For any period of account after the first, the amount of the additional deduction is given by—
where—
E is—
so much of the qualifying expenditure incurred to date as is UK expenditure, or
if less, 80% of the total amount of qualifying expenditure incurred to date,
R is the rate of enhancement (see subsection (3)), and
P is the total amount of the additional deductions given for previous periods.
(3)The rate of enhancement is—
(a)for a limited-budget film, 100%, and
(b)for any other film, 80%.
(4)The Treasury may by regulations amend the percentage specified in subsection (1) or (2).
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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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