- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The credits and debits to be brought into account under section 380(3) are to be determined separately for each company partner as follows.
(2)The money debt owed by or to the firm is treated as if—
(a)it were owed by or, as the case may be, to the company partner, and
(b)it were so owed for the purposes of the trade or business which the company partner carries on.
(3)If the money debt arises from a transaction for the lending of money—
(a)it continues to be treated as so arising, and
(b)accordingly the company partner is treated as having a loan relationship.
(4)Anything done by or in relation to the firm in connection with the money debt is treated as done by or in relation to the company partner.
(5)The credits and debits in the case of each company partner are the partner’s appropriate share of the total credits and debits determined in accordance with subsections (2) to (4) (without any reduction for the fact that the debt is treated as owed by or to each company partner).
(6)A company partner’s “appropriate share” is the share that would be apportioned to it on the assumption in subsection (7).
(7)The assumption is that the total credits and debits determined in accordance with subsections (2) to (4) are apportioned between the partners in the shares in which any profit or loss would be apportioned between them in accordance with the firm’s profit-sharing arrangements.
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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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