- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
3(1)Section 357KA (meaning of “Northern Ireland company”) is amended as follows.
(2)In subsection (1)(b), for “the SME condition” substitute “the SME (Northern Ireland employer) condition, the SME (election) condition”.
(3)In subsection (2), for “SME condition” substitute “SME (Northern Ireland employer) condition”.
(4)After subsection (2) insert—
“(2A)The “SME (election) condition” is that—
(a)the company is an SME in relation to the period,
(b)the company is not a Northern Ireland employer in relation to the period,
(c)the company has a NIRE in the period,
(d)the company is not a disqualified close company in relation to the period, and
(e)an election by the company for the purposes of this subsection has effect in relation to the period.”
(5)In subsection (4), after the definition of “Northern Ireland employer” insert—
““disqualified close company”, see section 357KEA;”.
(6)After subsection (3) insert—
“(3A)An election for the purposes of subsection (2A)—
(a)must be made by notice to an officer of Revenue and Customs,
(b)must specify the accounting period in relation to which it is to have effect (“the specified accounting period”),
(c)must be made before the end of the period of 12 months beginning with the end of the specified accounting period, and
(d)if made in accordance with paragraphs (a) to (c) has effect in relation to the specified accounting period.”
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