- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Expenditure is excluded for the purposes of section 147 so far as it has been, or is to be, met (directly or indirectly) by—
(a)the Crown,
(b)a government or local or other public authority (whether in the United Kingdom or elsewhere), or
(c)any person other than the person incurring the expenditure.
(2)This is subject to the following exceptions.
(3)Expenditure is not excluded for the purposes of section 147 if it is met (directly or indirectly) by a grant—
(a)made under Northern Ireland legislation, and
(b)declared by the Treasury by an order under section 534 of CAA 2001 to correspond to a grant under Part 2 of the Industrial Development Act 1982 (c. 52).
(4)Expenditure is not excluded for the purposes of section 147 if it is met (directly or indirectly) by—
(a)insurance money, or
(b)other compensation money,
payable in respect of an asset which has been destroyed, demolished or put out of use.
(5)Expenditure is not excluded for the purposes of section 147 if—
(a)it has been, or is to be, met (directly or indirectly) by a person other than the Crown or a government or local or other public authority, and
(b)no deduction is allowed for the expenditure in calculating for corporation or income tax purposes the profits of a trade carried on by that person.
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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.
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