- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
9(1)Section 240D (assets not fully paid for) is amended as follows.
(2)In subsection (1)(b), for “obtained” to the end substitute “incurred relevant expenditure, and”.
(3)After subsection (1) insert—
“(1A)“Relevant expenditure” means expenditure—
(a)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 tax year, and
(b)in respect of which the person has obtained capital allowances under Part 2, 5, 6, 7 or 8 of CAA 2001.”
(4)In subsection (4), for “The amount of any capital allowance obtained in respect of expenditure on the provision of any plant or machinery” substitute “Any question as to whether or to what extent expenditure is relevant expenditure, or as to whether or to what extent any capital allowance obtained is in respect of relevant expenditure,”.
(5)In subsection (5), after “given” insert “under Part 2 of CAA 2001”.
(6)Omit subsection (6).
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