- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4(1)In section 1218ZCC (European expenditure condition)—
(a)in the heading, for “European” substitute “UK”;
(b)in subsection (1)—
(i)for “European” (in both places it occurs) substitute “UK”;
(ii)for “25%” substitute “10%”;
(c)for subsection (2) substitute—
“(2)In this Part “UK expenditure” means expenditure on goods or services that are used or consumed in the United Kingdom.”;
(d)in subsection (3), for “European and non-European expenditure” substitute “expenditure that is and is not UK expenditure”;
(e)in subsection (5), for “European” substitute “UK”.
(2)In each of the following provisions, for “European” (in each place it occurs) substitute “UK”—
(a)section 1218ZCA(5) (need to meet European expenditure condition to qualify for relief);
(b)section 1218ZE(2) (provisional satisfaction of European expenditure condition);
(c)section 1218ZEA(1), (2) and (3) (European expenditure condition provisionally satisfied not later satisfied).
(3)In section 1218ZFA (defined terms)—
(a)omit the definitions of “European expenditure” and “European expenditure condition”;
(b)at the end insert—
““UK expenditure” has the meaning given by section 1218ZCC(2);
“UK expenditure condition” has the meaning given by section 1218ZCC(1).”
(4)In Schedule 4 (index of defined expressions)—
(a)omit the entries for “European expenditure (in Part 15E)” and “European expenditure condition (in Part 15E)”;
(b)at the appropriate places insert—
“UK expenditure (in Part 15E) | section 1218ZCC(2)”; |
“UK expenditure condition (in Part 15E) | section 1218ZCC(1)”. |
(5)For transitional provision in relation to this paragraph, see paragraph 10.
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