- 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 for the purpose of calculating the profits of a trade of a period of account in which waste materials are deposited on a waste disposal site if—
(a)the company carrying on the trade (“the trader”), or a predecessor, has incurred site preparation expenditure in relation to the site in the course of carrying on the trade, and
(b)at the time the trader first deposits waste materials on the site, the trader holds a waste disposal licence which is then in force.
(2)A deduction is allowed for the amount of the site preparation expenditure allocated to the period of account under section 143.
(3)For the purposes of this section “predecessor”, in relation to the trader, means a person who—
(a)has ceased to carry on the trade carried on by the trader or ceased to carry on a trade so far as relating to the site, and
(b)has transferred the whole of the site to the trader,
and it does not matter for this purpose whether or not the estate or interest in the site transferred to the trader is the same as that held by that person.
(4)For the purposes of this section and section 143, if site preparation expenditure has been incurred by a predecessor—
(a)the trade carried on by the trader is treated as the same as the trade carried on by the predecessor, and
(b)deductions are to be allowed to the trader (and not to the predecessor) as if everything done to or by the predecessor were done to or by the trader.
(5)For—
(a)the meaning of “site preparation expenditure”, “waste disposal licence” and “waste disposal site”, and
(b)a rule about pre-trading expenditure,
see section 144.
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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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