- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Chapter 7 (roll-over relief in case of realisation and reinvestment) applies in accordance with section 779 if—
(a)a company (“A”) acquires a controlling interest in another company (“B”), and
(b)intangible fixed assets (“underlying assets”) are held by B or one or more other companies within subsection (2).
(2)A company is within this subsection if—
(a)it was not in the same group as A before the acquisition, and
(b)as a result of the acquisition it is in the same group as A immediately after it.
(3)For this purpose A acquires a controlling interest in B if—
(a)A and B are not in the same group,
(b)A acquires shares in B, and
(c)as a result of the acquisition A and B are in the same group immediately after the acquisition.
(4)A claim for relief under Chapter 7 made because of section 779 must be made jointly by A and the company or companies holding the underlying assets concerned.
(5)In this section and section 779 expressions that are defined for the purposes of Chapter 7 have the same meaning as in that Chapter.
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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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