- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
8After section 240C insert—
(1)This section applies if a person carrying on a mineral extraction trade enters the cash basis for a tax year (“the current tax year”).
(2)But this section does not apply if section 240D applies.
(3)In calculating the profits of the trade for the current tax year, a deduction is allowed for any amount of expenditure—
(a)which would, apart from section 419A(1) of CAA 2001, have been unrelieved qualifying expenditure for the current tax year, and
(b)for which a deduction would be allowed in calculating the profits of the trade on the cash basis on the assumption that the expenditure was paid in the current tax year.
(4)In this section—
“mineral extraction trade” has the meaning given in section 394 of CAA 2001;
“unrelieved qualifying expenditure” means unrelieved qualifying expenditure for the purposes of Part 5 of CAA 2001 (see section 419 of that Act).”
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