- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
6In section 269ZF, in subsection (3), for steps 3 to 5 substitute—
“Step 3 - trading profits, non-trading income profits and chargeable gains
Divide the company’s total profits for the accounting period (as modified under step 1(2)) into—
profits of a trade of the company (the company’s “trading profits”),
profits, other than chargeable gains, that are not profits of a trade of the company (the company’s “non-trading income profits”), and
chargeable gains included in the total profits (the company’s “chargeable gains”).
Step 4 - apportionment of the step 2 amount
Allocate the whole of the step 2 amount to one of, or between two or all of, the following—
the company’s trading profits,
the company’s non-trading income profits, and
the company’s chargeable gains.
Reduce, but not below nil, each of the company’s trading profits, non-trading income profits and chargeable gains by the amount (if any) allocated to it under paragraph (1).
Step 5 - amount of qualifying trading profits, qualifying non-trading income profits and qualifying chargeable gains
The amounts resulting from step 3, after any reduction under step 4, are—
in the case of the amount in step 3(a), the company’s qualifying trading profits,
in the case of the amount in step 3(b), the company’s qualifying nontrading income profits, and
in the case of the amount in step 3(c), the company’s qualifying chargeable gains.”
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys